Kovalenko A. Accounting and analysis of financial investments (on the example of industrial enterprises of Ukraine)

3. The research object is the system of accounting and analysis of financial investments at the industrial enterprises of Ukraine. The purpose of dissertation work is scientific - methodical ground for mechanism of financial investments realization, methods of their estimation, account and control, and also development of recommendations in relation to the comparative analysis of investment attractiveness of enterprises with the use of economic-mathematical design. For a problem historical, dialectical approaches of the systems, that are enable to explore development of theoretical and methodological bases of accounting for financial investments. It is used some ways of estimation, comparison, grouping, classification, mathematical design. The method of advantage and costs analysis for financial investments is developed with the use of hierarchical model, that allows to expect first priorities of all types of financial investments, and enables to approve the method of determination of priority of financial investments with the use of analysis of the systems. The method of reflection in the account of possible results of taking of inventory of financial investments, their documentary registration. The basic problems of estimation and account of investments are grouped. Recommendations are given on their decision. Methodical developments and recommendations are introduced in practical activity of management subjects and used for teaching of educational disciplines on an account and analysis. The results of dissertation research can be used by professional investors for an investment portfolio construction.