ACCOUNTING AND ANALYTICAL EVALUATION OF INVESTMENT RESOURCES FOR CRITICAL INFRASTRUCTURE

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.