Krupka Y. The accounting and analysis of investment activity of the enterprises: the methodology and organization.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0502U000114

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

12-03-2002

Specialized Academic Board

Д 58.082.01

Chortkiv College of Economics and Business

Essay

In a thesis the organizational-methodological problems of the account and analysis of investment activity of the enterprises are considered. The main concepts, approaches to an estimation and data base have been disclosed, the structural-logical pattern of investment has been presented. The investment resources structure has been investigated, the connection of the investments with enterprise capital has been revealed. There have been defined the methodological and organizational principles of capital and financial investments accounting, the main investment accounting options have been elaborated. There have been also defined the reference directions and approaches to the investment analysis, efficiency estimation of investment projects. The methodology of investment attractiveness integrated evaluation for best investment alternatives classification has been modernized.

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