Skupeyko V. Investing in the fixed assets

Object of research: the processes of investment in fixed assets of agricultural enterprises. Purpose: to develop theoretical-methodological and methodical basis and applied the recommendations and the mechanism of investment in fixed assets of enterprises. Methods: scientific abstraction, statistical, accounting, constructive, correlation, calculating the net present value, sociological research. Novelty: first proposed creating an investment fund, which unlike existing credit institutions only invest capital only profitable enterprises, subject to them in cash not less than 40% of the project to organize production on a new technological basis, the methodology for evaluation cost-effectiveness of the project combine technology Harvesting flax, methods of evaluation of the efficiency of enterprises and the methodology for evaluating the effectiveness of enterprises activity are improved. Scope: in the activities of the Main Directorate of Agricultural Development of Lviv Regional State Administration, State Administration of Busk district, Lviv region, in the educational process PVNZ "Lviv University Business and Law."