Principles of management accounting investment activities

The article is devoted to the study of the structuring of the management accounting in the conditions of investment activity of enterprises. In the conditions of the corporate form of ownership, when there is a need to ensure the implementation of management accounting process of implementation of investment projects for efficient decision-making. Examines management decisions concerning the appropriateness of investments of a strategic nature, in need of careful analytic study. Reveals the purpose of strategic management accounting to the enterprise for the long term.