Serhieieva N. Accounting and analytical support of capital investments in agricultural enterprises.

This academic research is dedicated to development, justification, interpretation of principles, methodologies and practical guidelines in implementation of “accounting procedures and analytical support systems”; contributing to greater profitability levels and elevated investment opportunities for agricultural companies. The First Section interprets the economic essence of “capital investment” concept and substantiates the base for consequent “accounting and analytical support systems”. Effects of institutional support and stimulus on agricultural companies’ investment activities related to capital expenditures and/or PPE asset acquisition, modernization have been analysed. Principles, methodology and standard procedures associated with capital investments costing methods have been determined.