Managerial accounting investing activities
( Pp. 263-267)

In the process of investment management, business leaders feel the need to obtain high-quality and timely information to enable to make informed management decisions. Obtaining such information is provided by the introduction of an adequate system of accounting for investment activity, which is an organic development of managerial accounting of the enterprise. However, many companies are experiencing difficulties in the formulation and use of management accounting system investment. The need for the formation of methodological approaches to the organization of accounting and analytical support of investment activity led to the relevance of the study. The purpose of this paper is to develop a model of management accounting system that permits timely monitoring and analysis of investment costs, as well as to make management decisions in the framework of the investment activity. The study is based on the dialectical method of cognition involves the study of economic relations, the article used a systematic approach to management. The author specifies the terms of the investment process, reveals the content of the stages of formation of a management accounting system, recommendations for improvement of management reporting designed for analysis and monitoring of investment activity, formulated proposals reclassifications costs of the business process "Investments in non-current assets." Proposed in this paper a methodological approach to the formation of a management accounting system will allow to solve a number of problems related to the management and control of the investment of the company, including the provision of operational accounting. The availability of such information will allow to weigh carefully and make the final decision, taking into account the potential financial risks of the company. Implementation of guidelines, recommendations, and results of the study contributes to the improvement of methodical base management accounting investment activity of enterprises, the establishment of an information basis of the preparation of investment decisions. The results obtained are useful for the construction of a complete system of management accounting costs of investment activities.

Meshcheryakov D.A., (2014), MANAGERIAL ACCOUNTING INVESTING ACTIVITIES. Business in Law, 5 => 263-267.

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management accounting, investment activity, investment costs, management reporting, budgeting, capital investments, assets.