Published May 23, 2022 | Version v1
Journal article Open

Complex analysis of investment activity of industrial enterprises as a basis for acceptance of reasonable economic decisions

Description

Relevance of research. The investment activity of a industrial enterprise is a strategic and
tactical resource–providing start of its main activity and further formation and development. Effective
implementation of any type of activity involves a previous analytical assessment of the state and
potential resource opportunities for this activity. Existing analytical and evaluation approaches to
investment activities do not provide a comprehensive vision of solving these issues in the activities of
industrial enterprises.
The purpose of the study is to outline a comprehensive methodological approach to the analysis
of investment activities of industrial enterprises – from investment strategy to the analysis of individual investment projects.
Research methods: systematization, induction and deduction, generalization.
Research results. The main approaches and components of the complex investment analysis of
the enterprise are formed.
Scope of the results: the results of the study can be used in the field of analytical support of
investment and general production activities of the enterprise.
Conclusions. Comprehensive investment analysis of the enterprise should contain certain stages
that will comprehensively characterize the investment component of the enterprise: assessment of
investment attractiveness of the enterprise, analysis of investment strategy, analysis of investment
activities, analysis or investment evaluation of investment projects. Approaches to determining the
investment attractiveness of the enterprise are based on determining the stage of the life cycle of the
enterprise, its financial condition and a number of other indicators that characterize the effectiveness of
management in the enterprise and generally reflect the level of its competitiveness. Analytical assessment
of the investment strategy of the enterprise is to reflect the level of investment activity and its compliance
with the overall strategy of the enterprise, the subordination of investment strategy as a resource to
the overall development strategy. Analytical assessment of the investment activity of a manufacturing
enterprise, in our opinion, requires additional analytical work, it should have a target direction, clear
algorithmic certainty and be based on available information. The analysis of investment activity of the
enterprise is offered to be carried out on set of the defined algorithmic indicators which according to the
purposes of the analysis are reduced to such blocks: structural indicators of an investment direction,
indicators of dynamics of investments, indicators of progressiveness of investment.

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