Formation of management reporting on long-term asset investment

Abstract

Subject. This article focuses on the design of management reporting forms including information on the formation and use of sources of investment financing for the phases of the investment project of an agricultural organization. Objectives. The article aims to offer information support to manage investment in fixed assets of agricultural organizations, taking into account the identified problems. Methods. For the study, we used a systems approach, and the methods of comparison, systematization, and data generalization. Results. The article offers author-developed forms of management reporting on financing by investment project phase that disclose information about the planned and actual receipt of funds and provide operational numerical data on the volume and sources of financing of each particular phase of the investment project. Conclusions and Relevance. The implementation of the proposed recommendations on information support for investment activities will help the agricultural organization's management make a final decision taking into account possible financial risks and promptly monitor changes in the volume of financing for each particular investment phase of the project. The conceptual provisions of the study can be applied in the development of provisions, methods and procedures for management accounting for agricultural organizations.