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  • 标题:Economic security in investment projects management:convergence of accounting mechanisms
  • 本地全文:下载
  • 作者:Nataliia Ostapiuk ; Oleksandra Karmaza ; Mykola Kurylo
  • 期刊名称:Investment Management & Financial Innovations
  • 印刷版ISSN:1810-4967
  • 电子版ISSN:1812-9358
  • 出版年度:2017
  • 卷号:14
  • 期号:3
  • 页码:353-360
  • DOI:10.21511/imfi.14(3-2).2017.06
  • 语种:English
  • 出版社:LLC “Consulting Publishing Company “Business Perspectives”
  • 摘要:Implementation of business processes in Ukraine has become more structured in recent years.If previously the only goal was to get the most profitable investment and pay-off in the short term,and the attention to drawbacks and considerable riskiness of these projects was given already in case of their occurrence,now there is another man?agement approach.Thus,the decision to attract additional funds involves a detailed analysis of the potential and existing risks of the project.The management focuses on continuous monitoring of the project implementation.Accordingly,it is necessary to develop an effective mechanism to evaluate an investment project,the effectiveness of its implementation,but from the perspective of the company's economic security aimed at identifying and diversifying risks. As such,the accounting system of the enterprise's economic safety management is pre?sented as to the investment projects execution based on the convergence of budgeting, management,financial accounting and elements of the economic analysis and control. The proposed system of investment project management is based on the definition of responsibility centers during the investment project implementation.The developed plan of actions and methods is aimed at creating effective tools for identifying risk fac?tors and monitoring the investment projects effectiveness.Such a system provides an opportunity to operate an investment project promptly and flexibly,following clearly defined management tasks within the chosen strategy of enterprise's economic security. System management of investment project,which is a part of the overall business man?agement,contributes to the achievement of goals set by the company at a given level of risks and financial performance.
  • 关键词:investment;risk;responsibility centers;budgeting;management accounting;economic security
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