Современная терминология и классификации в инвестиционном анализе

Abstract

The article is devoted to the issues of improving the methodological provisions of investment analysis, which form of the basis for the projects of industrial enterprises strategic development. The purpose of the study is to develop fundamental theoretical aspects and methodological approaches to investment analysis as an integral function of complex management system of an economic entity. Both general scientific and applied research methods were used: analysis, synthesis, quantitative and qualitative methods of economic and investment analysis. A critical review of scientific and methodological publications and practical developments of modern Russian and foreign authors in the field of investment analysis is summarized. Directions for improvement of organization, content, methods of investment analysis and its information support have been developed, contributing to the quality of investment projects of manufacturing companies. Based on the generalization of the existing approaches to investment project activities and investment analysis practice, a conclusion is made regarding the necessity to update and supplement the terminological apparatus and specific typologization of objects within the scope of the research topic. Specified definitions of a number of fundamental concepts and terms are proposed, taking into account the specifics of project solutions of manufacturing companies. Special attention is paid to the practical use of financial analysis methods to assess the feasibility of investment project and substantiate the forecasts of its effectiveness.