STAGES OF IMPLEMENTATION OF MANAGEMENT ACCOUNTING OF INVESTMENT PROJECTS

When developing a system of management accounting, its inseparable connection with each type of activity of an economic entity is recognized as a system-­forming element. Thus the administrative account of investment activity didn't receive proper development, despite urgency of the given kind of activity of the enterprises for today The article is devoted to the study of the peculiarities of the introduction of management accounting of investment activities of the enterprise. The study reveals the organization of management accounting in the investment activities of the enterprise, its role in the analysis of the investment process. The author clarifies the concept of investment process, reveals the content of the stages of formation of the management accounting system and the conditions of implementation. At the same time, it is proved that a necessary condition for effective control over the results of the investment project is its separation as a separate center of responsibility, which can be attributed to the center of investment, profit, income and expenditure center. Recommendations for improving the composition of management reporting, designed for the analysis and control of investment activities. The methodological approach to the formation of the management accounting system proposed in this article will allow to solve a number of tasks related to the management and control of the investment activity of the enterprise, including ensuring the efficiency of accounting.