Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
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Economic efficiency of attracting investments in the accounting and information system

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УДК: 657.1:3331.1

DOI: https://doi.org/10.36887/2524-0455-2025-2-15

Dukhnovska Liudmyla
PhD in Economics, Associate Professor of Department of Accounting and Auditing (Institute of Economics and Management)
National University of Food Technologies, Kyiv, Ukraine
https://orcid.org/0000-0002-4617-4108
Klymash Nataliia
PhD in Economics, Associate Professor of Department of Economics and Business Finance
State University of Trade and Economics, Kyiv, Ukraine
https://orcid.org/0000-0002-0604-5344
Melnychenko Oleg
Postgraduate Student at Department of Economic and Law (Institute of Economics and Management)
National University of Food Technologies, Kyiv, Ukraine
https://orcid.org/0009-0001-8510-6394

The study aimed to study the economic efficiency and feasibility of attracting investments in the accounting and information support system. For scientific research, the authors used the following methods of cognition – general and special. The formation and definition of the research topic, goals, and objectives were made using scientific observation and comparison. The analytical approach is based on studying the situation, the state, and trends of investment in accounting and information support for the functioning of enterprises, determining the effectiveness of such investments. A system of induction and deduction, analysis, and synthesis was used to establish the quality management of investment processes (expenditures) for accounting and information support. A three-level system of accounting and information support was built: level 1 includes the national level, which provides for the support of state administration bodies and state enterprises of national importance; level 2 is the industry level, which consists of the relevant sectors of the economy and their support, level 3 is the level of business entities, which provides their own needs in software. Enterprises and organizations, regardless of their form of ownership, must maintain accounting, tax, and statistical types of accounting and form and submit financial statements. The entire list of software products permitted in Ukraine can be divided into two groups: 1) software for accounting and reporting itself and 2) software products for customization of basic programs, mainly related to reporting to regulatory authorities (tax authorities, pension fund, social insurance fund, etc.). Based on real needs, the management of an enterprise or organization chooses the most optimal version of the program with the necessary functionality. As has been shown, investments (costs) for carrying out these activities are not burdensome for enterprises and organizations and positively affect their use results.

Keywords: economic efficiency, investments, expenses, accounting and information support, software products.

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The article was received 22.03.2025

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Dukhnovska L. , Klymash N. , Melnychenko O. 22.03.2025. Economic efficiency of attracting investments in the accounting and information system. Actual problems of innovative economy and law. 2025. №2. 67-72 pp. https://doi.org/10.36887/2524-0455-2025-2-15

Quote article, MLA style

Dukhnovska L. , Klymash N. , Melnychenko O. Economic efficiency of attracting investments in the accounting and information system. Actual problems of innovative economy and law. 22.03.2025. https://doi.org/10.36887/2524-0455-2025-2-15