Izmailov Y. Accounting and analysis of capital investments: organization and methods (on the material of ore-dressing plants)

The investments of are-dressing plants. The development and substantiation of theoretical, methodical and organizational base of accounting and analysis of capital investments at are-dressing plants under contemporary conditions of economy. The investigation methods: Theoretical summarizing, classifying, comparison, graphic, economic and statistical, economic and mathematical methods. The conceptual approaches to organization- methodical accounting and analysis of capital investments at the plants. The methods of accounting of capital investments on the sources of financing and purpose application, recommendations on organization of the technology of accounting process, the model of automatized accounting of capital investments and procedures of their analysis with the estimation of the innovation level and calculation of the effect obtained from the investments into ecological measures. Have been proposed and user for the management at the plants. The reasonable methodical and organization system of automatozed accounting and analysis of capital investments including ecological, financial and innovation components have been developed. They have been implemented at the are-dressing plants of the Ministry of Industrial Policy in Ukraine. Their sphere of application is accounting and analytical process of capital investments at industrial plants.