title: Ð£ÑÐµÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÑ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐ¢-Ð¡Ð¢Ð ÐÐÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting of capital investment financing sources and efficiency of their use (on the example of ant - stroy llc)
Creators: name: ÐÐ°ÑÑÐ¸ÑÐ¾ÑÑÐ½, Ð¢Ð¸Ð³ÑÐ°Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐ±Ð¿Ð¾Ð´ÑÑÐ´Ð½ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÐµ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð»Ð¸Ð·Ð¸Ð½Ð³
accounting
subcontractors
sources of financing
capital investments
leasing

description: Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÐÐÐ Â«ÐÐÐ¢-Ð¡Ð¢Ð ÐÐÂ». ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÑÑÑÑ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÐµ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð²Ð¾Ð¿ÑÐ¾ÑÑ, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ Ð¸Ñ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸ÐµÐ¼. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° Ð² ÑÑÐµÑÐµ ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÑÑÐ²Ð°. 2. Ð¥Ð°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ°, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 3. ÐÐ¾Ð´ÑÐ¾Ð±Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° ÐÐÐ Â«ÐÐÐ¢Â». 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÐÐÐ Â«ÐÐÐ¢Â». Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½ ÑÑÐ´ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð²: Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ Ð¿Ð¾ ÑÐµÐ¼Ðµ, Ð½Ð°ÑÑÐ½ÑÐµ ÑÑÐ°ÑÑÐ¸, ÑÑÐµÐ±Ð½Ð¸ÐºÐ¸. ÐÐ°ÑÐµÑÐ¸Ð°Ð»Ñ INTERNET â Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¹. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ñ Ð´Ð°Ð½Ð½ÑÐµ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÐÐÐ Â«ÐÐÐ¢-Ð¡Ð¢Ð ÐÐÂ». Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¾ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¸ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ñ ÑÑÐµÑÐµ ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÑÑÐ²Ð°; Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð¸ Ð¾ÑÑÐµÑÐ° Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; Ð´Ð°Ð½Ð° ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð¡Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð° ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° ÐÐÐ Â«ÐÐÐ¢Â», ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½Ñ Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¹ Ð² ÐÐÐ Â«ÐÐÐ¢Â». Ð Ð°ÑÑÐµÑ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÐµÑÐ½Ð¸ÐºÐ¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel).
description: The purpose of the study is to develop measures to improve the efficiency of the use of sources of financing of ANT-STROY LLC. The subject of the research work is the capital investments of the enterprise, methodological and practical issues related to their implementation. The following tasks were solved: 1. The features of accounting in the field of construction are considered. 2.Â  Characteristics, analysis of the main financial indicators of the organization. 3. Detailed analysis of the balance sheet of ANT LLC. 4. Development of measures to improve the efficiency of the use of funding sources of ANT LLC. In the course of the work, several sources were analyzed: normative legal acts and methodological materials on the topic, scientific articles, textbooks. Materials of INTERNET publications. The data obtained in the company "ANT-STROY" LLC were also given. As a result of the work, a study was carried out and features of accounting in the field of construction were given; balance sheet and statement of financial results of the company; the characteristic and evaluation of the accounting system of sources of financing in a construction company is given. The characteristics of LLC "ANT" were compiled, economic and financial indicators were calculated and analyzed, an analysis of the accounting policy of the organization was carried out. Measures are proposed to improve the efficiency of using sources of long-term investments in ANT LLC. Calculation and evaluation of technical, economic, and financial indicators of the project was carried out using the MS Office (Excel) package.