ФОРМУВАННЯ СИСТЕМИ УПРАВЛІНСЬКОГО ОБЛІКУ ІНВЕСТИЦІЙНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

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The article highlights the fundamental reasons for the formation of the management accounting system in the investment activity of the enterprise, which are the uncertainty of the external organizational environment, the emergence of communication barriers between the participants of the investment process, resource limitations in the provision of investment activities and the terms of the life cycle of the investment project. The features of the information provided to support the management accounting system have been clarified and supplemented. The content of the system of management accounting of investment activity is substantiated and supplemented in view of the interaction and interrelationship of the elements of this system, which occurs through the process of collection and transformation of accounting and analytical information in order to perform the functions of enterprise management. The peculiarities of the formation of the system of management accounting of investment activities are determined in view of the objects of investment, which are real and financial investments. It was determined that for the accounting and control of real investment objects, an investment center is created as a separate unit, which ensures the efficiency of the use of capital investments, the normative indicator of which is their estimated cost. It was found that the resource provision of real investment objects is carried out within the framework of a project or a portfolio of projects. It is proposed to single out the investment project as an independent center of responsibility, which is related to its specific features: uniqueness, temporality, one-time use, limited time and resources. The peculiarities of the formation of the management accounting system of investment projects through the implementation of the following stages are determined: 1) construction of the center of responsibility for the investment project; 2) development of the content of management reporting; 3) development of management accounting classifiers; 4) selection of methods of management accounting of investment costs in accordance with the project budget; 5) development of regulations for management accounting of investments aimed at project implementation.