Vergun A. Financial analysis of attractiveness of real investment projects

Object of research: system of the financial analysis of real investment projects.Purpose of reserach: on the basis of research of theoretical and methodological bases of the financial analysis to develop offers on improvement of theoretical-methodological positions of the analysis of appeal of real investment projects. Methods: system approach, analysis and synthesis, induction and deduction, analogies and comparison, average and relative sizes, graphic, modelling, factorial analysis, analysis of the financial reporting, design analysis, economic-mathematical programming, generalisation and systematization. Theoretical and practical results: use of results of dissertational research in practical activities will allow to estimate truly investment appeal of real projects and to make effective decisions concerning their introduction at the enterprises of agricultural mechanical engineering. Scientific novelty: For the first time the indicator of appeal of real investment projects on the basis of rates of growth replaceable models of profitability of operational activity of the enterprise is developed, the model of a choice of projects of introduction of actions saving up energy on the basis of an indicator of change of efficiency of operational activity is constructed; it is improved classification of kinds of investments, definitions of categories "investment" and "investment appeal", methodical approaches to the analysis of liquidity of the enterprise; have got the further development ordering of signs which define appeal of investment projects, a technique of the analysis of a choice of real investment projects concerning introduction of actions saving up energy, directions of improvement of a technique of the analysis of investment projects in system of acceptance of investment decisions. Introduction degree: Practical recommendations about improvement of a technique of the analysis of projects of actions saving up energy experimentally entered at the enterprises of agricultural mechanical engineering of Chernovtsy area; theoretical and methodological positions of work it is introduced in educational process of Chernivtsi National University of a name of Yury Fedkovycha.