Abstract
The paper deals with theoretical approaches to the development of a system to ensure investment projects in the managing company. Based on the chosen model of financing and lending of business and investment activities the recommendations for improving investment planning in business units of the holding are given. Considered are necessary measures to mobilize resources for the financial support of investment projects, a model is creates how to organize investment budgets holding business units. The paper applies methodological approaches to optimize the capital structure using evaluation reporting system in the field of investment activity. The technique of attracting borrowed funds is described , which allows to determine directions of development of the investment projects financial support , and to develop a model of investment budgets of the business units. The results obtained can be used in the organization of financial investment planning and construction of the accounting system in the field of investment activity in the holding.
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