УПРАВЛІННЯ МЕТОДИЧНИМИ ПІДХОДАМИ ЩОДО АНАЛІЗУ ПОКАЗНИКІВ ІНВЕСТИЦІЙНОЇ ПРИВАБЛИВОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ

Abstract

The purpose of this study is to assess the current methodological support for the analysis of indicators of investment attractiveness of enterprises and agribusiness projects, identify shortcomings and justify proposals in order to make effective management decisions on the feasibility of investing. Methods of analysis of indicators of investment attractiveness of enterprises, approved at the legislative level, are investigated, their shortcomings are defined. Indicators of investment attractiveness are indicators on the basis of which investors determine the feasibility of investing. In most cases, in order to make effective management decisions, it is customary to conduct a comprehensive analysis. One of the methods of independent inspection of an enterprise or object for investment, based on an integrated approach, is the Due Diligence method. To date, there is no single comprehensive method of Due Diligence. Such verification is carried out by enterprises with the use of foreign practices, with the adaptation of the methodology to the peculiarities of the national business and economic environment, as well as with the use of national methods of analysis and evaluation of enterprises. Having analyzed the methodological support for the analysis of enterprises in Ukraine, we can state that the main criteria for assessing the financial stability of the enterprise are: financial stability, profitability, solvency, creditworthiness, liquidity and business activity. According to the functional purpose, the assessment of agribusiness enterprises has the same methodology as the assessment of enterprises of other sectors of the economy. However, when analyzing the performance of agricultural enterprises, it is necessary to take into account specific objects – biological assets of plant and animal origin, seasonality, climatic conditions, land relations, heterogeneity of equipment and means of production over time. As a result of the study, the method of analysis of investment attractiveness of agricultural enterprises taking into account sectoral characteristics was further developed, including the following indicators: environmental and economic effect, budget effect, social efficiency of the project, efficiency of modernization, efficiency of innovation. The use of these indicators will increase the efficiency of managing indicators of investment attractiveness of investments.