Accounting and Analysis of Capital investments to Ensure the Production Process Development
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 3
Abstract
The article deals with problems of developing the accounting and analytical support of making capital investments as a basis for the development of industrial enterprises. The aim of the article is the generalization and development of organizational and methodological framework for accounting and analysis of capital investment to ensure the sustainable development of enterprises and the national economy as a whole. In the article the analysis of the current state of fixed assets of enterprises, the need of economic entities for making capital investments has been performed, their volumes and the accounting and analytical support have been determined. The accounting interpretation of the concept of "capital investment" by studying the genesis of scientific views on it has been defined. The features of accounting and analysis of capital investments at domestic enterprises have been studied. Based on the results of the conducted research there have been identified the key accounting and analytical approaches to making capital investments, which will contribute to the sustainable development of industrial enterprises and ensure their maximum efficiency.
Authors and Affiliations
Vasyl Derij, Tetiana Kaminska
Keywords
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