id: 18764
Title: Accounting control of capital investment management: realities of Ukraine and Poland = Бухгалтерський контроль управління капітальними інвестиціями: реалії України та Польщі (Web of Science)
Authors: Gutsalenko L., Wasilewski M., Mulyk T., Marchuk U., Mulyk Ya.
Keywords: accounting, control, International Standards, investment, capital investment, management, financing, agriculture, risks, tools, information
Date of publication: 2018-12-14 09:23:39
Last changes: 2018-12-14 09:23:39
Year of publication: 2018
Summary: The article overviews macroeconomic indicators of Ukraine and Poland. Being the foundation of the capital investment, they facilitate further increase in agricultural output in the system of agricultural strategic management. The article compares the indicators of Ukraine and Poland and researches their agricultural prospective. It has been found that capital investment is required by business entities in order to realize their potential. Regulatory tools ensuring control and accounting of capital investment in the international media and accounting systems of Ukraine and Poland have been identified. Comparison of the regulatory tools of the accounting of capital investment in the International accounting systems (International Accounting Standard 16 “Fixed Assets”), Ukrainian Accounting System (Accounting Standard 7 “Fixed Assets”) and Polish Accounting System (National Accounting Standard 11 “Fixed Assets”) has been carried out. The article identifies common and distinctive features of certain parts of these regulations and proves that regulatory tools are to ensure legal framework of the changes in fixed assets as well as to inform perspective local and international investors in order to avoid and reduce investment risks.
The article investigates the dynamics of capital investment financing in Ukraine and Poland and identifies the total share of the capital investment, including government funding, in agriculture, forestry, and fishery. International accounting and control standards, which ensure the functions of control over controlling bodies and capital investment, in particular, have been researched. The model of informational tools and impact management has been developed in the process of agricultural business investment. Thus, the relationship between the parts of the model, namely, informational tools (accounting, control and analysis), investments (internal and external), parties involved (investors, manufacturers, etc.), and risks (micro- and macro-level) have been identified. It has been proved that taking these parts into consideration will contribute to the investment attractiveness of businesses in Ukraine and Poland.
URI: http://repository.vsau.org/repository/getfile.php/18764.pdf
Publication type: Статті Scopus
Publication: Economic Annals-ХХI. - 2018. - Vol. 170 (3-4). - P. 79-84.
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Published by: Адміністратор
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