Current State of the Capital Investment Account in Enterprises and Directions for Its Improvement

The article examines the situation of capital investments in businesses today, pointing out problems with capital investment accounting and offering solutions by implementing global standards in the face of the expanding digital economy. The inefficiency of describing capital investment records for various asset kinds, which restricts openness and decision-making usefulness, is one of the major information gaps that has been found. The study's methodology includes a comparative analysis, economic analysis, and data from "Saturn Metalworking LLC" to examine capital investment methods. Results indicate that consistent accounting practices obfuscate precise information about investments in certain assets. One suggestion is to improve accounting procedures to make it easier to track spending in modernization, construction, and various equipment categories. By optimizing capital investment records, these changes hope to enhance stakeholder knowledge and strategic resource allocation in a digital economy.

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