INFORMATION AND ACCOUNTING SUPPORT FOR INVESTMENT ANALYSIS OF BUSINESSFOR MANAGEMENT DECISION MAKING IN INDUSTRY 4.0

Анотація

Directions for the development of information and accounting support for investment analysis of business structures for making management decisionsin Industry 4.0 are proposed. The key areas of changes in accounting in Industry 4.0 are defined as follows: expanding the display of the scope of theenterprise in the accounting; formation of approaches to the integration of accounting information for reporting; improving the efficiency of accounting,etc. The opportunities provided by the information and accounting platform for the development of the company's investment activities have beenanalyzed. Conceptual provisions of management accounting for investment analysis in the context of domestic practice are proposed. A model ofinformation flows generated by an investment project during the entire period of time from the inception of an investment idea and the selection ofinvestment proposals to the moment of evaluating the results of the project has been built. Approaches to the formation and disclosure of accountinginformation on the implementation of investment projects by companies, as well as methodological approaches to the analytical support of themanagement decision-making process, have been improved. The elements of the accounting policy for management accounting for the investmentprocess have been clarified. As objects of accounting for investment activities, the actual costs of creating investment activities by their types (materialand labor costs, depreciation deductions of fixed assets and intangible assets) and the movement of cash and non-cash funds as expenses in the areas oftheir expenditure are proposed. A methodological approach to the calculation of cash flows and disclosure of elements of accounting policies formanagement accounting is proposed. The study emphasizes the need to use special software products that automate the processes of accounting foreconomic activities and tools for studying the accumulated data from the perspectives that are most relevant for the enterprise.

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