DEVELOPMENT OF TECHNOLOGY FOR BUDGETING THE INVESTMENT ACTIVITY OF THE ORGANIZATION
An integral part of the financial and economic activities of any company is investment activity, which is one of the most important aspects of its functioning. The range of issues addressed by this type of functional management is extensive, since investment decisions are inextricably linked with all other activities of the organization and all stages of its life cycle, form its promising organizational structure and investment culture. The study substantiates one of the most important areas for improving the efficiency of managing the investment activity of an organization - setting up and implementing a system of management accounting and budgeting in order to structure and optimize the investment activity of a company. The budgeting technology proposed by the authors is presented in the form of regulations for the company's activities for planning, accounting and analyzing individual investment projects.