Koval N. The efficiency of investments in milk processing enterprisis

Object of research: the process of investing in milk-processing enterprises. Aim of research: the theoretical and methodological substantiation of the ways for assessing the efficiency of investments in milk-processing enterprises; the development of practical recommendations for its raising. Methods: abstract and logical, theoretical generalization, monographic, economic and statistical, correlation and regression, extrapolation of the row of dynamics. Scientific novelty: it is for the first time that the methodological approach to expediency of the complex approach to managing the efficiency of investments in milk- processing enterprises is suggested. The above approach is based on the correlation and regression model of the efficiency of aggregate investments. Further improved were: the interpretation of the category of "investment", the methodical approach to assessing the efficiency of investment projects, the procedure of calculating the indices of the prognosticated and retrospective assessment of the investment efficiency. Further developed were: the classification of investments, the methodical approach to determining the enterprises investment attractiveness, the theoretical and methodological principles of the organizational and economic mechanism of increasing the efficiency of investments in milk-processing enterprises. Degree of introduction: the research results can be used by Kyiv oblast bodies of the executive power, by Vita and Zhytomyr Butter Factory public companies. They can be also used in the educational process in Zhytomyr National Agroecological University. Efficiency: the research results make it possible to substantiate the strategic directions for milk-processing enterprises in the process of increasing the efficiency of investments in these enterprises under the conditions of the market economy formation in Ukraine and its entrance to WTO.