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Improving the Accounting of Investment Activity of Enterprise
Аtamas O. Р., Klimova N. А.

Аtamas, Oleksandr Р., and Klimova, Nataliya А. (2023) “Improving the Accounting of Investment Activity of Enterprise.” Business Inform 9:98–103.
https://doi.org/10.32983/2222-4459-2023-9-98-103

Section: Investment Processes

UDC 336.67

Abstract:
The aim of the article is to study the current state of carrying out the investment and its impact on the formation of data on the investment activity of enterprise in the accounting system. In accordance with the set goal, the study solved the following tasks: systematize, closer define and supplement the theoretical foundations of investment policy at enterprises; identify current problems of investment policy at enterprises; propose scientific and practical ways to improve the accounting of investment activity of enterprise. During the analysis, systematization and generalization of scientific works of numerous scholars, the need for a comprehensive study of this issue was determined. As a result of the study, a scheme of dependence of the level of risk on the type of investment has been composed, the factors influencing the level of development of the investment policy of enterprise have been considered, the constituent elements of the accounting policy of investment activity of enterprise have been analyzed. Prospects for further research in this direction are to improve the accounting of investment activities of enterprises in any sector of the national economy, given that a new stage of Ukraine’s integration into the European and world communities has begun. Ensuring Ukraine’s integration into the modern global economic system as a technologically developed country with an appropriate level of development of investment policy in the industrial sector and an ensured accounting of investment activities should become a top national priority.

Keywords: investment activity, enterprise, accounting.

Fig.: 3. Tabl.: 1. Bibl.: 10.

Аtamas Oleksandr Р. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Taxation and Financial and Economic Security Management, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Klimova Nataliya А. – Master, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)

List of references in article

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Mykhalchuk, L. V., and Shatnii, F. V. “Finansovi investytsii yak zaporuka vykhodu z finansovo-ekonomichnoi kryzy: natsionalni realii ta zarubizhnyi dosvid“ [Financial Investments as a Key to Getting out of the Financial and Economic Crisis: National Realities and Foreign Experience]. Kultura narodov Prichernomorya. 2012. http://dspace.nbuv.gov.ua/bitstream/handle/123456789/91689/20-Mikhalchuk.pdf?sequence=1
Maidanevych, P. M. “Oblikove zabezpechennia investytsiinoi diialnosti“ [Accounting for Investment Activities]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika». 2019. https://vlp.com.ua/files/73_2.pdf
Shvets, Yu. O., and Burdylo, O. V. “Otsinka investytsiinoho klimatu v Ukraini: stan, problemy ta shliakhy yoho polipshennia“ [Assessment of the Investment Climate in Ukraine: The State, Problems and Ways Its Improvement]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo». 2017. http://www.visnyk-econom.uzhnu.uz.ua/archive/12_2_2017ua/37.pdf
Honcharov, V. M., and Rodionov, O. V. “Finansovi investytsii: sutnist ta teoretychni aspekty yikh zaluchennia“ [Financial Investments: Essence and Theoretical Aspects of Their Involvement]. Zbirnyk naukovykh prats ChDTU. Seriia «Ekonomichni nauky», no. 21 (2008): 171-174.
Nesterenko, I. V. “Aktualni problemy obliku ta audytu investytsiinoi diialnosti pidpryiemstva“ [Actual Problems of Accounting and Auditing of the Enterprise's Investment Activities]. Ekonomichna stratehiia i perspektyvy rozvytku sfery torhivli ta posluh. 2018. https://repo.btu.kharkov.ua/bitstream/123456789/18734/1/esprstp_2011_2_12.pdf
Oliinychuk, V. M. “Otsinka statei finansovoi zvitnosti ta yii vplyv na ukhvalennia upravlinskykh rishen v protsesi yikh vzaiemodii“ [Evaluation of Articles of Financial Reporting and Its Influence on the Adoption of Management Decisions in the Process of Their Interaction]. Oblik i finansy APK. 2011. https://magazine.faaf.org.ua/ocinka-statey-finansovoi-zvitnosti-ta-ii-vpliv-na-uhvalennya-upravlinskih-rishen-v-procesi-ih-vzaemodii.html
“Investytsiina polityka ta mizhnarodne investytsiine spivrobitnytstvo“ [Investment Policy and International Investment Cooperation]. Ministerstvo ekonomichnoho rozvytku i torhivli Ukrainy. http://www.me.gov.ua/Tags/DocumentsByTag?lang=ukUA&id=d0663dd03a624de0b700f75af34003a2&tag=InvestitsiinaPolitikaTaMizhnarodneInvestitsiineSpivrobitnitstvo
Dropa, Ya. B. “Finansovi instrumenty formuvannia resursiv u natsionalnii ekonomitsi v umovakh hlobalizatsii“ [Financial Instruments Forming Resources in the National Economy in Conditions of Globalization]. Hlobalni ta natsionalni problemy ekonomiky. 2020. http://global-national.in.ua/archive/16-2017/134.pdf

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