Subject. This article discusses the issues related to the improvement of the information and analytical support system for the development process of investment projects and its impact on the development of the project financing mechanism in the Russian Federation. Objectives. The article aims to analyze existing problems that hinder the full functioning of management accounting and reporting as tools that help establish a system of information and analytical support for project financing, meeting current needs. Methods. For the study, I used induction and deduction, systems analysis, as well as methods of statistical analysis, namely grouping and comparison. Results. The article highlights the significance and place of information and analytical support issues in addressing current problems. It also emphasizes the need to improve the system of information and analytical support for project financing and highlights that managerial accounting and reporting should become the core elements in building such a system. Conclusions and Relevance. Based on the results of the study, the article concludes about the necessity of standardizing managerial accounting and reporting with the development of corresponding qualification requirements for specialists in this field and the need for the development of appropriate institutions that will focus on the update and practical implementation of the relevant methodology and practical recommendations. The results of the study can be used to develop measures aimed at improving the effectiveness and dissemination of the project financing mechanism in Russia.
Keywords: investment projects, project financing, management accounting, information and analytical base, methodology
References:
Tsekhomskii N.V., Tikhomirov D.V. [Stimulating the implementation of long-term investment projects in Russia: The experience of the project finance factory]. Ekonomicheskoe vozrozhdenie Rossii, 2023, no. 3, pp. 87–92. (In Russ.) DOI: 10.37930/1990-9780-2023-3-77-87-92 EDN: LPUZIH
Terent’eva N.Yu. [Development and problems of project financing in Russia]. Nauka. Obrazovanie, 2021, no. 31, pp. 1245–1253. (In Russ.) EDN: GPRAYR
Tsekhomskii N.V. [Project Financing Factory: features of the mechanism]. Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta, 2023, no. 3-1, pp. 45–49. (In Russ.) EDN: WPPVUC
Ezangina I.A., Zakharova N.D. [Project finance issues in Russia: The specifics of provisions for possible losses of stakeholder banks]. Finansovaya analitika: problemy i resheniya, 2019, vol. 12, iss. 3, pp. 352–368. (In Russ.) DOI: 10.24891/fa.12.3.352 EDN: GEKSXI
Gel’vikh E.A. [Project financing, methods of decision making about the feasibility of project financing]. Sotsium. Obshchestvo, 2024, no. 12, pp. 197–203. (In Russ.) EDN: FGDQTY
Sokolov A.B., Filatov V.I. [New instruments for investment support of technology sovereignty projects]. Mir novoi ekonomiki, 2023, vol. 17, no. 3, pp. 91–108. (In Russ.) DOI: 10.26794/2220-6469-2023-17-3-91-108 EDN: GYJDAP
Firsova A.A. [Models of decision making in financial planning of innovation projects]. Innovatsionnaya deyatel'nost', 2019, no. 1, pp. 78–84. (In Russ.) EDN: ZNEKZU
Davydovich A.R., Bal’ N.V., Malyshev A.V. [Transport infrastructure in the Krasnodar Territory: State of the art and development prospects]. Ekonomika, predprinimatel'stvo i pravo, 2022, vol. 12, no. 8, pp. 2227–2240. (In Russ.) DOI: 10.18334/epp.12.8.115126 EDN: ITHSRS
Shmakova N.N. ["Factory of project financing" as a tool for popularization of project financing in the Russian Federation]. Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta, 2021, no. 2, pp. 184–189. (In Russ.) EDN: SLEWGN
Lavrukhina N.V. [Improving the algorithm for evaluating the effectiveness of investments in business planning]. Upravlencheskii uchet, 2023, no. 12-2, pp. 791–796. (In Russ.) DOI: 10.25806/uu12-22023791-796 EDN: RRGFMO
Lenchuk E.B., Filatov V.I. [Technological sovereignty projects as a tool for innovative development of the Russian economy]. Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz, 2024, vol. 17, no. 3, pp. 68–81. (In Russ.) DOI: 10.15838/esc.2024.3.93.4 EDN: OLPSAF
Kerimov V.E. [Management accounting as an information base for assessing the effectiveness of investment projects]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova, 2014, no. 8, pp. 71–83. (In Russ.) EDN: SXSRLR
Vakhrushina M.A. [Problems and prospects for the development of Russian management accounting – Ten years later]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, iss. 8, pp. 861–877. (In Russ.) DOI: 10.24891/ia.27.8.861 EDN: FICAFY
Berezovskaya N.Yu. [Adaptation and problems of the adaptation of management accounting in Russia]. Novaya nauka: problemy i perspektivy, 2015, no. 1, pp. 164–166. (In Russ.) EDN: TXZMHX
Khabibullina L.R., Gabbasova G.I. [Problems and prospects of the development of management accounting in Russia]. Alleya nauki, 2019, vol. 2, no. 3, pp. 100–104. (In Russ.) EDN: NPTYYS
Kuzina A.F., Mirzoyan G.N. [Management accounting - the information base for evaluating the effectiveness of investment projects]. Region i mir, 2018, vol. 9, no. 2, pp. 74–79. (In Russ.) EDN: YWWPMC
Ostaev G.Ya., Zlobina O.O., Khosiev B.N. [Management accounting: monitoring investment indicators as a justification in case of disagreement with the bank]. Vestnik Akademii Sledstvennogo Komiteta Rossiiskoi Federatsii, 2022, no. 2, pp. 167–175. (In Russ.) DOI: 10.54217/2588-0136.2022.32.2.022 EDN: GAHHBJ
Malinovskaya N.V., Mezentseva T.M., Bogataya I.N. et al. Formirovanie, analiz i ispol'zovanie uchetnoi i otchetnoi informatsii pri ustoichivom razvitii ekonomicheskogo sub"ekta: monografiya [Formation, analysis and the use of accounting and reporting information in the sustainable development of an economic entity: a monograph]. Moscow, KnoRus Publ., 2024, 224 p. EDN: MUPBFC
Abazova Z.K., Abakshina N.A., Alibekova B.A. et al. Ekonomicheskii analiz: opyt i perspektivy razvitiya: monografiya [Economic analysis: experience and development prospects: a monograph]. Moscow, KnoRus Publ., 2022, 864 p. EDN: UQRGGF
Masterov A.I., Sidorova M.I. Ekonomiko-matematicheskie modeli v upravlencheskom uchete i analize: monografiya [Economic and mathematical models in management accounting and analysis: a monograph]. Moscow, Dashkov i Ko Publ., 2013, 229 p. EDN: TJPHGN
Vakhrushina M.A. [Standardization of Russian management accounting as a condition for its further development]. Analiz. Audit, 2018, vol. 5, no. 3, pp. 72–81. (In Russ.) DOI: 10.26794/2408-9303-2018-5-3-72-81 EDN: UUBYKN
Kotova K.Yu., Lukinykh A.V. [Improvement of the theory and practice of managerial accounting in Russian organizations on the basis of self-regulation and standardization (Russia, Perm)]. Problemy sovremennoi ekonomiki, 2017, no. 2, pp. 100–105. (In Russ.) EDN: ZMYZCL
Vakutina M.A., Bogomolova E.O., Kotova K.Yu. [Actual problems of management accounting and prospects for its development]. Vektor ekonomiki, 2022, no. 3, article no. 2. (In Russ.) EDN: WJBPHN