Financial justification of investments based on comparative analysis of sources of financing of the organization of agriculture of the fishery complex

The article defines the concept of alternative costs as a scientific methodology for making investment decisions. Investment decisions, their economic content and methods of financial justification, alternative costs and opportunities based on different sources of funds for an investment project are explained. Economic risks of choosing funding sources are also highlighted. The analysis of activities and assessment of the financial and economic condition of the organization of agriculture in the fisheries complex are defined, as well as an assessment of the effectiveness of using various sources of financing investments in fixed assets of the organization of agriculture in the fisheries complex.