Ruban V. The increase of efficiency of real investing on the industrial enterprises of Ukraine

Research object: Processes of real investment on the industrial enterprises of Ukraine; purpose of work: development of theoretical positions and methodical providing relative to multiplying efficiency of real investments on machine-building enterprises due to multiplying authenticity of estimation of investments projects, more grounded choice of the most effective projects for primary introduction and multiplying possibilities of investments of enterprises on the basis of stimulation of development of lease; research method and apparatus: method of logical generalization and scientific abstraction, analysis of correlation, method of analysis, synthesis and analogy, method of experimental estimations and analysis of multicriterion, graphic method, methods of positive and normative analysis; theoretical and practical results: improved: the methodical providing relative to multiplying efficiency of real investment due to the grounded economic evaluation of investments projects of mastering of problem of new machines and equipment part of which is exported, which, unlike already existed, takes into account the features of Ukrainian mechanism of VAT indemnification, and also losses of exporter due to saving of part of profit on «quality guarantees» of machines; the methodical provision of choice of investments projects for primary realization of the most effective ones with the help of multicriterion approach, which foresees the use not only quantitative indices but also high-quality one: correspondence of the project strategy of development of enterprise for multiplying efficiency of real investments; methodical approach to discounting of streams of sums of money of projects of investments in the process of their economic analysis due to their incorporated discounting grounded both in annual and monthly cuts which moves forward authenticity of economic evaluation of projects and efficiency of real investments; got further development: determination of the concept «real investments», a difference of which is expansions of subject orientation and additional account of resource and scientific and technical effects of their realization; classification of types of efficiency of investment activity of enterprises, under which, in accordance with the sign of classification «Depending on the kind of the received useful result», scientific and technical and resource efficiency is additionally chosen; measures on stimulation of the use of lease of machine-building enterprises which suggest tax incentives after the giving of deductions of taxes on VAT and income tax and possibilities of the use of the moved forward rates of the accelerated depreciation which will allow to extend possibilities of investments of enterprises and improves efficiency of their real investments; object and degree of introduction: a sphere of the use is investment activity of machine-building enterprises, projects are introduced in practical activity of GP of Factory of «Elektrotyazhmash», OC «Kharkov bearing factory», Joint-stock company « KAMAZ-UTK».