Статьи

ACCOUNTING AND ANALYTICAL EVALUATION OF INVESTMENT RESOURCES FOR CRITICAL INFRASTRUCTURE

S. O. Levytska
National University of Water and Environmental Engineering, Rivne
O. O. Osadcha
National University of Water and Environmental Engineering, Rivne
Ключові слова
critical infrastructure investment resources managerial accounting subject financial activity economic benefit.

Abstract

The article examines the term «critical infrastructure». The need for formation of a critical infrastructure concept as an integral system managing of socio-economic balanced national development is substantiated. It is important to systematically identify its elements at concept formation stages for critical infrastructure, namely: state management systems, entities, production resources. The purpose of this research is factors influencing generalization economic benefit assessment for production assets as the important economic CI subjects potential on the international and domestic practice basis of the economic activity development. Managerial accounting is proposed by centers of responsibility in this work: centers of responsibility for basic indicators of the CI subject financial activity; by a comprehensive assessment of both administration and economic processes effectiveness (on the basis of financial  and nonfinancial indicators). The positive role of analytical assessment for the EB reflection depending on asset liquidity and systematic assessment  review during production assets accounting reasonably.

Author Biographies

S. O. Levytska, National University of Water and Environmental Engineering, Rivne
Doctor of Economics, Professor
O. O. Osadcha, National University of Water and Environmental Engineering, Rivne
Doctor of Economics, Professor

References

Aquino, R. S., Lück, M., & Schänzel, H. A. (2018). A conceptual framework of tourism social entrepreneurship for sustainable community development. Journal of Hospitality and Tourism Management, 37, 23–32. DOI: 10.1016/j.jhtm.2018.09.001. (accessed: 04.08.2022).

Zahra Sh. A., Wright, M. Understanding the Social Role of Entrepreneurship. Journal of Management Studies. 2016. Vol. 53 (4), 610–629. URL: https://doi.org/10.1111/joms. 12149 (accessed: 01.08.2022).

Zadorozhnyi Z.-M., Yasyshena V. Intangible Assets as an Accounting and Management Object. Marketing and Management of Innovations. 2019. Issue 1. URL: https://doi.org/10.21272/mmi.2019.1-10. (accessed: 01.08.2022).

Костякова А. А. Стратегічний управлінський облік: сутність та поняття. Причорноморські економічні студії. 2019. Вип. 39 (2). С. 99–102. URL: http://bses.in.ua/journals/2019/39_2_2019/21.pdf. (дата

звернення: 18.07.2022).

Українська Л. О. Людський капiтал корпорацiї: сучаснi особливостi формування. Економічна теорія і право. 2018. № 2 (33). URL: https://doi.org/10.31359/2411-5584-2018-33-2-42. URL: https://

http://econtlaw.nlu.edu.ua/2018/04/16/%D0%BB%D1%8E%D0%B4%D1%81/. (дата звернення: 11.06.2022).

Фоміна О. В. Управлінський облік у торгівлі : монографія / Київ. нац. торг.-екон. ун-т. Київ, 2016. 468 c. URL: https://knute.edu.ua/file/MjExMzA=/624a6d7d9a739851810eef1d42fb84ce.pdf. (дата звернення: 16.05. 2022).

Anderson A. R. Conceptualising Entrepreneurship as Economic “Explanation” and the Consequent Loss of “Understanding”. International Journal of Business and Globalisation. 2015. Vol. 14 (2), 145–157. URL: http://www.inderscience.com/link.php?id=67432 (text/html). (accessed: 06.06.2022).

Zahra Sh. A., Wright M. Understanding the Social Role of Entrepreneurship. Journal of Management Studies. 2016. Vol. 53 (4), 610–629. URL: https://doi.org/10.1111/joms.12149; https://doi.org/10.1111/joms.12149 (accessed: 04.05.2022).

The Law of Ukraine “On critical infrastructure”. URL: https://zakon.rada.gov.ua/laws/show/1882-20#Text (accessed: 06.04.2022).

Солопова І. В. Правові умови захисту об'єктів критичної інфраструктури в Україні. DOI: https://doi.org/10.32850/sulj.2021.2.20 (дата звернення: 01.05.2022).

International Public Sector Accounting Standards Board (IPSASB) 42 Summary – Social Benefits. URL: https://www.ifac.org/system/files/publications/files/IPSAS-42-

Social-Benefits- At-a-Glance.pdf (accessed: 11.07.2022).

National public sector accounting standards 121 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 24.12.2010 No 1629. URL: http://www.minfin.gov.ua/control/uk (accessed: 11.07.2022).

Coman D. M., Coman M. D., Boca (Rakos) I. F. Managerial accounting – a source of information for an efficient management in SME. Procedia – Social and Behavioral Sciences. 2012. Vol. 62, 521–525. URL: https://doi.org/10.1016/j.sbspro.2012.09.085. (accessed: 16.04.2022).

Neil’s Brock Copenhagen Business College. Kultorvet 2, Copenhagen K, Denmark, 2008. 250 р.