Budnyak L.
PhD in Economics, Associate Professor, Associate Professor of Department of
Finance, Banking and Insurance of State Agrarian and Engineering University in
Podilya, Kamianets-Podilskyi, Ukraine
Dobrovolska E.
PhD in Economics, Associate Professor, Associate Professor of the Department
of Economics of Entrepreneurship, Trade and Stock Exchanges of State Agrarian and
Engineering University in Podilya, Kamianets-Podilskyi, Ukraine
KEY POINTS OF THE ANALYSIS OF CAPITAL INVESTMENTS
Introduction. In a difficult situation in Ukraine, the problem of the receipt of
investment resources is sharply raised in order to expand and update the fixed assets
and production capacities of enterprises. Investments are a way out of the crisis for
enterprises, facilitate the implementation of structural changes in order to apply the
achievements of scientific and technological progress, which contributes to improving
the basic performance of any economic entity. Therefore, the relevance of the chosen
topic is beyond doubt.
The purpose of the research is theoretical synthesis and development of practical
recommendations on the methodological aspects of the analysis of capital investments.
The statistical summary of Khmelnytskyi region will help to reveal the main
points of the chosen topic. Their substantiation, generalization, systematization became
possible due to the use of various methods and techniques. The main ones are analysis
and synthesis, induction and deduction, analogy and comparison, logical solution and
generalization, elimination, etc.
Scientific publications devoted to capital investments are much less than
publications on financial investments. This is due to the fact that the problems of
financial investment are more interested in both internal and external users of reporting
information, while the problem of capital investments are interested in mostly domestic
users. As for publications on capital investment accounting, they are few, while there
are almost no publications for economic analysis. [4, p.259]
In the economic literature, authors propose a basic methodology for analyzing
investment projects. On their basis, it is possible to assess the attractiveness of this or
that variant of an investment project limited to those or other resources.
In this article we focus on the methodological aspects of the analysis of capital
investments, applied in a certain territorial integrity , for example, in Khmelnytskyi
region. In essence, this is an analysis of macro-level indicators. Each following point
of our work will correspond to a certain methodological stage of studying the level,
dynamics, sources of formation and efficiency of the use of capital investments.
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