Economic efficiency of attracting investments in the accounting and information system

The study aimed to study the economic efficiency and feasibility of attracting investments in the accounting and information support system. For scientific research, the authors used the following methods of cognition – general and special. The formation and definition of the research topic, goals, and objectives were made using scientific observation and comparison. The analytical approach is based on studying the situation, the state, and trends of investment in accounting and information support for the functioning of enterprises, determining the effectiveness of such investments. A system of induction and deduction, analysis, and synthesis was used to establish the quality management of investment processes (expenditures) for accounting and information support. A three-level system of accounting and information support was built: level 1 includes the national level, which provides for the support of state administration bodies and state enterprises of national importance; level 2 is the industry level, which consists of the relevant sectors of the economy and their support, level 3 is the level of business entities, which provides their own needs in software. Enterprises and organizations, regardless of their form of ownership, must maintain accounting, tax, and statistical types of accounting and form and submit financial statements. The entire list of software products permitted in Ukraine can be divided into two groups: 1) software for accounting and reporting itself and 2) software products for customization of basic programs, mainly related to reporting to regulatory authorities (tax authorities, pension fund, social insurance fund, etc.). Based on real needs, the management of an enterprise or organization chooses the most optimal version of the program with the necessary functionality. As has been shown, investments (costs) for carrying out these activities are not burdensome for enterprises and organizations and positively affect their use results. Keywords: economic efficiency, investments, expenses, accounting and information support, software products.