Importance This article studies the information fund of the management accounting system as used to prepare tactic and strategic managerial decision in terms of investing activity the business entity conducts by constructing new fixed assets or rehabilitating the existing ones. Objectives The objective of the research is to examine the composition, rules for forming and using the information corpus of the investor's management accounting system. It is needed to implement tactic and strategic management of the investment process. The objective is achievable through the relationship of such components as setting up the management structure, differentiation of financial responsibility centers, development and implementation of the budgeting system. Methods The research relies upon a dialectic method of cognition, analysis, synthesis, comparison. Results We outline the structure of the information fund of the management accounting system of the investing activity in question. We propose our own approaches to forming the information fund of the system for management accounting and coordinate its practical use as part of planning, financing, accounting, controlling and analyzing the investment process. Conclusions and Relevance The results contribute to improving the methodological basis of management accounting for investing activities. The proposed variant of the composition, rules for forming and using the information fund is necessary to perform management duties as part of the business process of investing, and helps understand organizational aspects of its management accounting system.
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