Abstract
The article studies the theoretical and methodological approaches of subjective and objective idealism, general scientific subjective and consumer methodological approaches in relation to the systematization of the fundamental foundations for evaluating the effectiveness of projects. The scientific positions of the economic schools of mercantilism and marginalism are analyzed, the views of the economic school of physiocrats, the ideology of objective rationalism of classical political economy are considered. In the course of theoretical scientific research, the process, trend and regularity of transformation of the main principles of subjective and objective idealism into the basic characteristics of consumer and system methodological approaches, respectively, which are the basis for evaluating the economic efficiency of investment projects, are established.
Highlights
The main problem in the study of the methodology for evaluating the effectiveness of investment projects is that all the basic principles of this direction are formulated in a highly specialized applied direction and all the information is recorded in foreign and domestic methodological recommendations [1], [2]
We study the general scientific subjective methodological approach and its application in assessing the effectiveness of investment projects
Let us note an important feature of subjective idealism – the independence and freedom of the individual, but with the observance of the rule of moderation [3]
Summary
The main problem in the study of the methodology for evaluating the effectiveness of investment projects is that all the basic principles of this direction are formulated in a highly specialized applied direction and all the information is recorded in foreign and domestic methodological recommendations [1], [2]. There is an objective need to systematize the fundamental foundations of the theory and methodology for evaluating the economic efficiency of projects. In the broadest sense of the word and from a theoretical point of view, methodology as a doctrine of research methods is formed by the doctrine of cognition – epistemology. When the methodology is applied to real economic entities, ontology, that is, the doctrine of being, comes into play. Narrowing the meaning of the concept of methodology, they study specific methods in a particular field of economic science, methods, and algorithms
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