Influence of investment activity’s features for its control

Authors

  • Вікторія Володимирівна Шкіренко Kyiv National Economic University named after Vadym Hetman, ave. Victory 54, Kyiv, Ukraine, 02000, Ukraine https://orcid.org/0000-0001-6359-5193

DOI:

https://doi.org/10.15587/2312-8372.2015.38385

Keywords:

investments, investment process, investment activity, investment control

Abstract

Stable rising tendency of total foreign investments to Ukrainian economy and permanent increase of capital investments to national enterprises needs stable development and perfection of legislative, theoretical and methodical bases of investment control. That is why a real necessity of theoretical and practical analysis of investment control category appears. There is no clear definition of the  this term in national scientists’ researches. This is a reason of investment control imperfection on all levels of economic system functioning and stable economic rising inhibition.

The article reveals analysis of the main features of investment process control. The author worked out practical recommendations for investigated features classification on the specific characteristics for further determination of their influence for types, forms and subject of investment control as a part of company’s management system.

Research of economic entity investment control for its tasks and comprehension substantiation has been made As a result the author has worked out her own definition of this economic category, determined its main types and forms for  their correlation analysis.

The necessity of investment activity features usage in economic control system developing according to goals and tasks of revision, relevant to company’s activity, internal economic conditions and environment’s characteristics is substantiated.

Author Biography

Вікторія Володимирівна Шкіренко, Kyiv National Economic University named after Vadym Hetman, ave. Victory 54, Kyiv, Ukraine, 02000

Graduate

Department of audit

References

  1. Savchuk, V. P., Prylypko, S. I., Velychko, O. H.; In: Prylypko, S. I. (2013). Upravlinnia mizhnarodnymy investytsiinymy proektamy [International investment projects management]. K.:KNEU, 469.
  2. Korotkova, O. V. (2013). Investytsiina pryvablyvist pidpryiemstva ta metodyka yii otsiniuvannia [Company’s investment attractiveness]. Efektyvna ekonomika, 6, 32.
  3. Chorna, M. V., Hlukhova, S. V. (2010). Formuvannia efektyvnoi investytsiinoi polityky pidpryiemstva [Forming of effective company’s investment policy]. Kharkiv: FOP Sheinina O.V., 210.
  4. Hrytsai, T. L.; Kyiv National Economic University named after Vadym Hetman. (2012). Analiz ta audyt investytsiinykh proektiv [Analyzing and auditing of investment projects]. K., 198.
  5. Ponomarenko, Ye. B.; Zhytomyr state technological university. (2012). Bukhhalterskyi oblik i kontrol operatsii z finansovymy investytsiiamy [Accounting and conprol of financial investments operations]. Zhytomyr, 235.
  6. Sharovska, T. S.; Odessa national economic university. (2010). Orhanizatsino-metodychni zasady vnutrishnoho kontroliu realnykh investytsii [Organizational and methodical bases of real investments internal control]. Odesa, 224.
  7. Pro investytsiinu diialnist. (18.09.1991). Zakon Ukrainy № 1560-XII. Available: http://zakon4.rada.gov.ua/laws/show/1560-12
  8. Bondar, M. I. (2008). Investytsiina diialnist: metodyka ta orhanizatsiia obliku i kontroliu [Melodic of accounting and control organization of investment activity]. K.: KNEU, 256.
  9. Bychkova, S. M., Skobara, V. V., Yuldashev, Z. Z. (2014). Investitsionnyi kontrol' i audit v ekonomicheskih subiektah [Investment control and audit in economic subjects]. M.: Yzdatelskyi dom «Nauchnaia byblyoteka», 172.
  10. Drozd, I. K. (2005). Klasyfikatsiia ekonomichnoho kontroliu ta shliakhy yii vdoskonalennia [Classification of economic control and approaches of its perfection]. Visnyk Kyivskoho natsionalnoho universytetu, 75-76, 103-108.

Published

2015-01-29

How to Cite

Шкіренко, В. В. (2015). Influence of investment activity’s features for its control. Technology Audit and Production Reserves, 1(6(21), 61–66. https://doi.org/10.15587/2312-8372.2015.38385

Issue

Section

Accounting, analysis and audit (by the type of economic activity)