investments and capital investments are the basis of any investment activity of enterprises.The importance of capital investments for the economy is obvious.They are necessary for:
- to protect the environment;
- the development of health, education;
- to improve the quality of the work undertaken;
- for the modernization of equipment;
- expansion of enterprises, as well as increase of the profits;
- improving the quality of products;
- renovation funds of enterprises;
- the development of areas of the economy;
- solving the problems of unemployment and so on.
Kapitaloobrazuyuschie investments represent investments in expansion, construction, maintenance of existing production and so on.Part kapitaloobrazuyuschih investments - this is capital investment.They are understood as certain costs that are aimed at the creation and reproduction of fixed assets.Capital investments - are necessary conditions for the existence of any enterprise.Firm, resorting to them an opportunity to increase their profits in a short period of time.It should be noted that long-term investments often lead to loss of profit, do a company unable to resist the competition.
Capital expenditures consist of the following parts:
- the cost of installation and construction work;
- the cost of research, scientific and other works;
- labor investment and other costs.
Appointments capital investment are different.The main attribute is the latest entry, as well as support for existing production capacities, changing conditions and productivity, improving product quality, the development of its new species, conserve natural resources, and so on.
There are general capital expenditures.This is the total amount of investments in this or that project.Under the new refers to those that do not take into account the existing production facilities, more are needed to solve the problems of side conjugate used in related fields.
Investments are always needed.The source of financing is often a loan.Also, the sources include the enterprise profit, the state budget and so on.Often, they are limited and it is first and foremost means that use should be as efficient as possible.In the event that capital investment does not pay or does not pay in full, the company needs to change its tactics.Delays can easily result in not only the loss of new investments, but also to the fact that the company is completely ruined (the loan is not paid off, and except to pay for it, and have to rely on newly emerged long).
The main areas of investments include:
- expansion of enterprises.Such extensions are made due to the increase in staff, the purchase of new equipment and replacement of old and construction of new plants, changing the destination of old;
- reconstruction of enterprises.Here is the view of workshops reconstruction, modernization of equipment and so on;
- technical reconstruction of existing enterprises;
- new construction.
audit of capital investments necessary to comply with regulations and techniques now used taxation and accounting.As a rule, his task as follows:
- assessment of analytic and synthetic accounting of capital investments;
- evaluation of the internal control system of capital investments;
- study of the state, effectiveness and legitimacy of contributions;
- verification of compliance with all rules and regulations as set forth in the legislation of the Russian Federation.