Abstract
The article noted the current relevance of the selected topic related to cash inflows. We considered the indicators used in the analysis of the effectiveness of investments, which can be divided into based, on discounted estimates and based on accounting estimates. When assessing risks, the impact of inflation is considered. This is achieved by adjusting the cash flow elements or discount ratio to the inflation index. The article presents the approaches of various scientists to the essence of the term "investments," shows the relationship between them, highlights the distinctive features of investments in relation to current costs. The main types of investments are considered, their content is disclosed. The investment multiplier has been determined. With a slight reduction in investment costs, a significant decrease in income can occur. Therefore, for the efficient functioning of the economy, it is necessary to ensure a certain value of the multiplication factor, create conditions for uninterrupted investment activities. Investments play a significant role in the functioning and development of the economy, and changes in physical volumes and quantitative ratios of investments affect the volume of public production
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