Theoretical and practical principles of accounting and analytical support for investment project management

doi:10.26565/2786-4995-2025-3-09

Mykhailo Prodanchuk National Scientific Centre «Institute of Agrarian Economics» https://orcid.org/0000-0003-3504-4583
Viacheslav Grynchuk National Scientific Centre “Institute of Agrarian Economics” https://orcid.org/0009-0002-1012-0105

DOI: https://doi.org/10.26565/2786-4995-2025-3-09

Keywords: accounting and analytical support, management, management accounting, investment project, investment project management

Abstract

A modern enterprise carries out various business operations, in particular those related to investing in projects. Therefore, an important condition for effective management decision-making is the formation and work on accounting and analytical support for these processes.

Problem statement. In modern literature, various scientific concepts are used, such as accounting and analytical information, information and accounting system, accounting and analytical system, information and accounting support, accounting and analytical support, etc., which quite often have much in common and do not contain distinctive characteristics. This also fully applies to the accounting and analytical support of the management of investment projects of an enterprise in the theoretical and practical plane.

Unresolved aspects of the problem. The sequence of use and the connection between the above scientific categories, accounting and analytical support of the process of making managerial decisions has not been established.

The purpose of the article is to analyze and derive patterns regarding the theoretical and practical principles of accounting and analytical support of the management of investment projects of an enterprise.

Presentation of the main material. Based on the results of the research, a scheme of accounting and analytical support of the process of making managerial decisions with the allocation of input and output information flows and the division of accounting into financial and managerial. The author's interpretation of the scientific category of accounting and analytical support for investment project management is presented. A list of information and communication technologies and their characteristics are given to increase the efficiency and efficiency of the accounting and analytical support of investment project management. The levels of artificial intelligence support in investment project management are given, with the distinction of levels of automation, assistance and addition.

Conclusions. The presented study made it possible for the first time to substantiate and provide a definition of accounting and analytical support for investment project management, which fully reflects the current state of this issue. The presented scheme of accounting and analytical support for the process of making managerial decisions in combination with information and communication technologies (artificial intelligence, machine learning, big data, cloud technologies) will ensure the prompt and effective implementation of accounting and analytical work, increase the practical orientation of the received initial data for the formation and implementation of the strategic and tactical goals of the enterprise regarding investment project management.

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Author Biographies

Mykhailo Prodanchuk , National Scientific Centre «Institute of Agrarian Economics»

Doctor of Sciences in Economics, Professor, leading researcher of the accounting and taxation department

Viacheslav Grynchuk , National Scientific Centre “Institute of Agrarian Economics”

Postgraduate

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