Analysis of Investment Activities of Enterprises of Ukraine

Abstract

The current methods of investment activity, usually aimed at addressing local issues of determining their effectiveness without creating a single mechanism for ensuring reliability under the influence of "risk management" measures. The current mechanism of regulation of investment activity is not yet fully in line with modern requirements and does not have the necessary methodological basis. Also, such issues as regulation of the financial aspect of the investment process of capital reproduction, the formation of resources and sources of investment, the functioning of a fullfledged securities market, etc., have not been worked out.In modern Ukraine, the notion of investment and investment has become a scientific turning point as a result of the reform of the economy into a market economy. Domestic and foreign economists consider investments as long-term capital investments in various spheres and sectors of the economy, infrastructure, social programs, environmental protection both inside the country and abroad for the purpose of development of production, social sphere, entrepreneurship, and profit.In conditions of structural adjustment of the Ukrainian economy, the need for large foreign investments is a very acute problem. In most countries (USA, Germany, France, Great Britain), it was the foreign capital that was the catalyst for investment activity, which played an active role in the development and restructuring of the economy. The general state of the economy is significantly influenced by tax legislation, which has a number of shortcomings in Ukraine. Therefore, in the future, it should be foreseen to reduce the tax pressure on production, differentiate tax rates depend-Aleskerova Yuliia, Fedoryshyna Lidiia ing on the priority of the production sectors, the application of tax breaks (holidays) when taxing profits used to develop production.The costs and profits of enterprises are significantly affected by depreciation rates. The introduction of accelerated depreciation at enterprises would enable them to increase profits in the near future, and hence deductions for investments. International investment activities carried out on financial markets can positively influence the scale and pace of market transformation of national economies, both host and host countries, by developing conditions and factors for their international competitiveness. The analysis of the financial stability of the dairy enterprise by the coefficient of autonomy, the results of which are calculated in the table, allowed to establish such tendencies. The actual values of the autonomy factor in the analyzed period for the enterprise are higher than 2014, than its minimum threshold and have steady growth dynamics. However, since 2014, the company has been tracking a downward trend in this ratio. Accordingly, for these enterprises there is an increase in financial dependence. This indicates a reduction in its potential and a reduction in opportunities for attracting financial resources at the expense of external sources.

Сильна Європа З Сильною Україною

“…Потенціальні інвестори України занепокоєні не тільки нестабільною ситуацією у зв'язку з війною на Донбасі, але також і політичною нестабільністю і низьким рівнем правової безпеки. Однак, аналіз ситуації свідчить, що у вирішенні цих питань є більше шансів, ніж загроз, хоч і треба своєчасно усувати ці загрози зі свого шляху [11][12].…”

Development of accounting and analytical support for the evaluation of investments in innovations by industrial enterprises

“…Указанная информация формируется в системе бухгалтерского учета и финансовой отчетности, что показано в трудах Н. А. Бреславцевой [10], И. А. Кривцова [11], О. А. Овчинниковой [12] и др. Методику анализа инвестиционной деятельности промышленных предприятий рас-крывают в своих трудах Д. А. Ендовицкий [13], Э. Р. Закирова [14], Ю. Алескерова [15], М. С. Кувшинов [16] и др. В то же время для точной оценки инвестиций необходимо учитывать не только финансовые, но и иные факторы, которые позволяют принимать решения в ходе реализации инновационных проектов, а значит, особую роль приобретает система учетно-аналитического обеспечения оценки инвестиций в инновации.…”

How to Calculate the Expected Return on Real Estate Stocks

“…Cash market investing is the allocation of sources of capital to generate future profits. (Aleskerova & Fedoryshyna, 2018). One of the several forms of securities offered on the capital market is shares.…”