Bogutska L. Recording and analysis of investment property in the construction organizations

Object – the process of mapping business transactions with investment realty in accounting and analytical system of entities. Purpose – is a scientific justification of theoretical concepts and development of practical recommendations for improving organizational and methodological principles of reflection and analysis of accounting and analytical information for investment property in order to manage them effectively. Methods – dialectical, statistical modeling, deductive, graphics, comparison, historical. Results – the complex system of mapping an investment property is proposed, including specification of categorical system, the development of basic source documents for the registration of all business transactions of the asset, improvement of their analytical and synthetic accounting, the structure of internal and financial reporting to manage them effectively. The novelty lies in the development of theoretical concepts and practical recommendations of improvement the organization and methodology of accounting and analysis of transactions with real estate investment , which will maximize the economic benefits of maintaining these assets and the improvement of information support of the users . Introduced by the Office of Accounting Methodology of Ministry of Finance of Ukraine, as well as in the activity of JSC "Design-construction association" Lvivmiskbud “TzDV “Construction and assembly firm "Ivano- Frankivskbud”, LLC “Ternopilbud”, Ternopil National Economic University. Area of application – the activity of construction enterprises.