IDENTIFICATION OF CAPITAL INVESTMENTS AS AN OBJECT OF THE ACCOUNTING ORGANIZATION

Abstract

The article examines the problem of strategic development of enterprises in the context of their ability to invest in various areas, such as material and technical base, means of production, technological solutions and communication technologies. It is noted that capital investments play a key role in the development of enterprises, and their structure is determined by the types of economic activity.

The need for detailed planning, risk assessment and study of accounting and control of capital investments for effective management of enterprise development is confirmed.

Current scientific discussions on the definition of the essence of capital investments are highlighted, their classification is systematized for the needs of the accounting organization. The approach to determining unfinished capital investments in accounting has been clarified. Approaches to the classification of capital investments have been analyzed, which indicate the importance of understanding the completion of investments based on a productive feature. The need to consider risks at the stage of preparatory work before making a decision on capital investment is proven.