СОВЕРШЕНСТВОВАНИЕ МЕТОДА ОЦЕНКИ ИНВЕСТИЦИОННЫХ ПРОЕКТОВ В КОНЦЕПЦИИ УСТОЙЧИВОГО РАЗВИТИЯ ПРЕДПРИЯТИЯ

Abstract

This article is devoted to improving the method of evaluating investment projects in the concept of sustainable development. Currently, there are many different assessment methods cre-ated by large international organizations. However, despite extensive methodological and practical experience in this field, there is still no universal theoretical and methodological approach to the study and assessment of sustainable development. In other words, the methodology for assessing the level of sustainable development is at the stage of formation. The relevance of the work lies in the fact that in order to increase the efficiency of investment activities in the direction of sustaina-ble development, enterprises need a comprehensive method of evaluating investment projects that combines operational and strategic assessment, which is an essential element of investment analy-sis. During the writing of the article, the following methods were used: structural, functional, and systemic ones, generalization, comparison, analysis. The methodological basis of the research is the theoretical aspects of investment activity in the direction of sustainable development, practical as-pects of the problem under consideration, and the experience of the enterprise. As a result of the work,the level of sustainable development of the enterprise was determined, and proposals were developed for enterprises of any industry and scale to improve the assessment of investment pro-jects to achieve a high level of sustainable development. The results obtained can be used by a specific enterprise, as well as enterprises of any industry and scale.