Improvement of accounting and analytical providing of capital investments in agricultural enterprises

Natalia Serhieieva

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2020, vol. 27, issue 6

Abstract: The purpose of the article is to improve the methodological approaches and principles of accounting and analytical support to determine the need for capital investments for the renewal of fixed assets. Research methods. The methods of analysis and synthesis were used for development of model of the registration-analytical providing for determination of requirement in capital investments. An abstractly-logical method was used for generalization and forming of conclusions. Research results. The analysis of international standards is carried out and normatively legal acts in relation to the account of capital investments. Approaches are generalized in relation to the reflection of information about capital investments on the accounts of record-keeping and in the financial reporting. The algorithm of determination of requirement is worked out in capital investments. The analysis of normative legal acts for the presence of criteria of the boundary between period. Scientific novelty. The model of the registration-analytical providing offers for determination of requirement in the capital investments of agricultural enterprises on updating of the fixed productive assets taking into account their branch features. The methods of reflection are improved in an account and accounting of depreciation of object, got in the financial leasing and operations on the reinvestment of profit. Practical significance. The worked out model will allow representing correctly a requirement in capital investments, that will assist the increase of production capacities and planning of charges on updating of the fixed assets. Tabl.: 3. Figs.: 2. Refs.: 17.

Keywords: Financial; Economics (search for similar items in EconPapers)
Date: 2020
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