Affiliation
a Mogilev State University of Foodstuffs
Copyright ©Sushko et al. This is an open access article distributed under the terms of the Creative Commons Attribution 4.0. (
http://creativecommons.org/licenses/by/4.0/), allowing third parties to copy and redistribute the material in any medium or format and to remix, transform, and build upon the material for any purpose, even commercially, provided the original work is properly cited and states its license.
Abstract
The article reveals social and economic importance of investments as the main factor of commercial organization successful functioning. Long-term assets form the base of any business. They are characterized by physical, technical and economic deterioration. They lose their performance. For these reasons it is necessary to renew, repair and update them constantly. The authors used the following research methods: analysis and synthesis, logical and complex approaches, etc. Effective investment management is vital for company successful operation. But it is impossible without high quality information obtained from financial and accounting documents. Right classification helps obtain such information. The authors improved the classification of long-term assets investments. This allows to give more accurate information about available investments in the organization and ensure consistency of their grouping in reporting. For the effective investment resources management the authors developed the procedure of their management. It involves consistent interdependent stages. This allows to get relevant information about investment resourceson time, reveal the relevance of investments and at the same time determine their type, structure and volume, monitor the execution of the set tasks in the area of investment financing. The authors considered one of the main internal sources of investment funding - depreciation funds which are formed by deduction of nonfinancial long-term assets costs. Their accounting and management should be modified to increase the quality of long-term assets management in commercial organizations. For this purpose the authors offered to count depreciation deductions as an internal source of financing investments in long-term assets using balance sheet or specific off-balance-sheet account, to index depreciation deductions considering inflation and obtain more accurate information.
Keywords
Investment,
management,
long-term non-financial assets,
depreciation
REFERENCES
- Yuzvovich, L. I. Ekonomicheskaya priroda i rol' investiciy v nacional'noy ekonomicheskoy sisteme / L. I. Yuzvovich // Finansy i kredit. - 2010. - № 9 (393). - S. 48-52.
- Dadalko, S. Privlechenie inostrannyh investiciy v kontekste nacional'noy bezopasnosti / S. Dadalko,
- Kozlovskaya, V. Dadalko // Bankauskivesnik. - 2013. - № 16 (597). - S. 32-40. Bogdan, N. I. Innovacionnaya politika i poisk novyh istochnikov ekonomicheskogo rosta: mirovye tendencii i vyzovy dlya Belarusi / N. I. Bogdan // Belorusskiy ekonomicheskiy zhurnal. - 2017. - № 1. - S. 4-24.
- Zayceva, E. V. Investicii v osnovnoy kapital: tendencii i problemy / E. V. Zayceva // Ekonomicheskiy byulleten'. - 2017. - № 3. - S. 23-31.
- Finansovyy institut NIYaU MIFI [Elektronnyy resurs]. - Rezhim dostupa: http://finance.neoficial.ru/papersbuh/59- sostavimush. - Data dostupa: 15.11.2017.
- Demina, I. D. Investicii v osnovnoy kapital i amortizaciya osnovnyh sredstv: teoreticheskie i prakticheskie aspekty izucheniya i analiza / I. D. Demina, E. I. Larionova, T. I. Chinaeva // Statistika i ekonomika. - 2017. - № 3. - S. 71-79.
- Statisticheskiy ezhegodnik Respubliki Belarus' 2017 : stat. sb. / pred. red. kol. I. V. Medvedeva. - Minsk : Belstat, 2017. - 506 s.
- Ryndina, A. S. Problemy upravleniya investicionnoy deyatel'nost'yu organizaciy na sovremennom etape razvitiya / A. S. Ryndina // Problemy ekonomiki i menedzhmenta. - 2016. - № 8 (60). - S. 72-75.
- Statisticheskiy analiz investicionnoy deyatel'nosti nacional'noy ekonomiki / E. V. Sibirskaya [i dr.] // Ekonomika i predprinimatel'stvo. -2016. - № 10, ch. 2. - S. 760-765.
- Grigoryan, G. Upravlenie investiciyami [Elektronnyy resurs] / G. Grigoryan // Investirovanie. - 2014, 30 sent. - Rezhim dostupa: http://investr-pro.ru/upravlenie-investiciyami.html. - Data dostupa: 28.10.2017.
- Bova, I. A. Statiko-dinamicheskaya model' amortizacii osnovnyh sredstv i koncepciya ee ucheta: problemy i ih reshenie / I. A. Bova // Buhgalterskiy uchet i analiz. - 2009. - № 4. - S. 6-11.
- Bova, I. A. Modelirovanie buhgalterskogo ucheta amortizacionnyh otchisleniy v Respublike Belarus' / I. A. Bova // Buhgalterskiy uchet i analiz. - 2008. - № 5. - S. 54-56.
- Bova, I. A. Sostoyanie i razvitie metodiki ucheta amortizacii osnovnyh sredstv v sovremennyh usloviyah / I. A. Bova // Potrebit.koop. - 2015. - № 2. - C. 39-44.
- Bova, I. A. Metodicheskie aspekty vliyaniya pereocenki i obesceneniya osnovnyh sredstv na summy nakoplennoy amortizacii / I. A. Bova // Vestnik PGU. - 2015. - № 5. - S. 119-124.
- Lagunovskaya, E. O. Metodika vnutrihozyaystvennogo kontrolya formirovaniya i ispol'zovaniya sobstvennyh istochnikov finansirovaniya vlozheniy vo vneoborotnye aktivy / E. O. Lagunovskaya // Buhgalterskiy uchet i analiz. - 2011. - № 11. - S. 46-54.
- Voskresenskaya, L. S. Metodika ucheta i otrazheniya v otchetnosti istochnikov sobstvennyh sredstv sub'ekta hozyaystvovaniya / L. S. Voskresenskaya // Buhgalterskiy uchet i analiz. - 2000. - № 3. - S. 30-32.
