Nefedova J. Investment environment as a factor of effective functioning of an enterprise

The Object:: The formation of the investment environment (ІЕ). Purpose: Develop a theoretical basis, the rationale for teaching positions and the development of guidelines for the formation of the ІЕ as a factor in the effective functioning of the enterprise. Methods: The dialectical method, statistical and mathematical methods, comparison methods, factor analysis, suggested: a methodical approach to analyzing the ІЕ in the area allocated to levels of ІЕ - country, region, regions, enterprises, improved conceptual framework for the formation and development of the ІЕ of light industry enterprises; scientific approach to develop a regional strategy to increase investment attractiveness; methodical approach to determining the dynamic break-even point, the conceptual apparatus of the main categories of the formation of the ІЕ, studies of the effect of tax policy on the activities of enterprises. Scope: enterprises of light industry.