Shukatko V. Ways and reserves of increasing of effectiveness of investments for the development of recreational enterprises of Crimea

Object: investment activity of recreational enterprises of Crimea. Purpose: Theoretically laid to feasibility study and methodological approaches and to develop practical recommendations on the formation of ways and reserves of increasing effectiveness of investments for the development of recreational enterprises of Crimea. Methods: logical summarizing and scientific abstraction, dialectical, economical and mathematical methods, prognostication, historical, structurally-logical modeling, economical-statistic methods and method of comparison, grouping of dynamic lines, system analysis and synthesis, expert appraisal. It is offered: first: approaches for assessment of profitable quantity of days of recreational enterprises' operation in conditions of seasonable nature of a rush of tourists, which allow to use regression models in order to ensure profitable volume of recreational services adjusted for facility taxation for enterprises on the territory of priority development; it is improved: methodological approach for estimation of investment climate of recreational region; methodological approaches for performance evaluation of investment in development recreational enterprises; classification of recreational regions' infrastructure; approaches for evaluation of effectiveness of investments for the development of recreational enterprises, which allow to substantiate facility taxation for enterprises, which is operating on the territory of priority development; classification of influencing factors on effectiveness of investing in development of enterprises in recreational region; gathered subsequent development: conceptual and categorical mechanism of definition through the definition of "investment", "investment climate", "recreational complex", "investment activity"; methodical tools for assessing reduced net profit; systematization of methods of analysis of investment projects' effectiveness; methodical approaches for analysis of modern tendencies of the development of recreational enterprises of Crimea; methodical approaches for economical analysis of investment project using analytical indexes, absolute effect and absolute effectiveness. Sphere of the use: recreational enterprises.