Kvasnytska R.
Doctor of Economics, Associate Professor, Professor of the Department of Finance,
Banking and Insurance, Khmelnytskyi National University, Khmelnitskyi, Ukraine
Mоrozowskiу J.
MBA, Chartered Global Management Accountant
ACCOUNTING OF INVESTOR’S INVESTMENT POTENTIAL
IN THE PROCESS OF DEVELOPING HIS INVESTMENT STRATEGY
Introduction. One of the important means of social and economic development
of society is the investment activity of various financial market institutions, the
realization of which depends on the level of effectiveness of the formation and use of
their investment potential. In addition, investment activity is essential to ensure the
effective functioning of an institution-investor, which manifests itself in obtaining
additional income from investing. Thus, at the macroeconomic level, investment
activity contributes to the mobilization of additional resources, their redistribution in
the financial market, which, in turn, positively affects the efficiency of the state's
economy. It is also difficult to overestimate the value of investment activity and the
microeconomic level, which manifests itself in increasing the capitalization of a certain
institution of the financial market and ensuring the growth of the capital of its owners,
depositors (clients). Of course, it cannot be categorically asserted that investment
activity plays a major role in the functioning of all institutions in the financial market.
Therefore, the problem for different groups of investors in the financial market is
precisely the selection of priorities for: the implementation of operational or investment
activities by non-financial corporations, banks, insurance companies; formation of
savings by organized or unorganized forms by households. In this regard, we note that
the investment strategy must be selected as the basis for the investment activity by one
or another institution of the financial market, which, among other things, takes into
account and determines in the future the peculiarities of the formation and use of its
investment potential.
The role of the investment strategy of financial market institutions, its kinds
and types. It is the investment strategy that is an effective mechanism for forming the
long-term investment activity goals of the investor-investor institution and choosing
specific directions to ensure that the planned results of investment are gained in real
terms, which are in close connection with the level of formation and use of investment
potential. Of particular importance to the investment strategy for the development of
investment activities of various institutions of economics is provided by many scholars
[1; 2; 3; 4]. After all, the investment strategy makes it possible to adapt to the changes
of external and internal environments the functioning of one or another institution,
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