Buratynskyy V. Accounting and financial investment appraisal: organization and method.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U002287

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

04-04-2012

Specialized Academic Board

К 20.051.11

Essay

Dissertation is devoted to the research of theoretical and methodical also practical questions of organization accounting and analysis method of financial investments on industrial enterprises and development of the scientifically grounded recommendations for their improvement.In the work the author defined the economical essence of financial investments as accounting and analysis object, problem questions of accounting appraisal financial investment and the main decision making directions. Also it is offered the financial investments classification on the basic which was improved the method of synthetic and analytical accounting dependently on the types and methods of their estimation and it is given recommendation for according tax calculation. In the work it is developed the system model of organization accounting for investment properties. With the goal to improve analytical part of the managerial process the author selected the main directions and stages of financial investment analysis and it was offered the analysis method for defining the investment attractiveness of enterprises. The author also defined analytical procedures used in investment portfolio management.

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