ПЕРСПЕКТИВИ ОБЛІКУ ТА АНАЛІЗУ ВЕНЧУРНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article substantiates the importance of effective organization of accounting of venture activities of enterprises, reflection on the accounts of accounting of venture investments and the formation of financial statements taking into account such investments. The economic significance of the basis of venture business and features of venture capital investment are revealed. The main purpose of the venture business is to make a return on investment. Unlike simple investing, venture capital is the most risky form of capital investment. However, if the project is successful, venture capital is the most profitable. The subjects of venture activity are venture funds, venture enterprises and venture fund asset management companies. Venture capital enterprises are mainly not large enough enterprises engaged in applied research and development, the introduction of technical innovations in industries such as biochemistry, electronics, bioengineering, and others. They usually specialize in the areas of research, development, innovation, the organization of which is associated with increased risk. Venture capital is financed on the principles of equity participation, and the funds of venture capital firms function as share capital. The practice of venture funds has revealed a number of problems in their organization and ensuring the effective functioning, especially in assessing the investment attractiveness of individual projects and the choice of sources of funding and planning of the fund. The peculiarities of asset management companies, their tasks and goals are highlighted. Asset management companies are legal entities that carry out asset management activities on the basis of an appropriate license to conduct such activities. An asset management company is an independent company whose activities are related to the asset management of mutual investment institutions on a contractual basis. The activity of the three largest investment companies in the venture capital market in Ukraine, the state of their equity, liabilities, net profit (loss) are analyzed. The main perspective directions of accounting and analysis of venture activity of enterprises in Ukraine are indicated, which will allow to make effective and fast managerial decisions on placement of venture investments.