Assessment of investment attractivness, investments in fixed assets including the motivational components

In the article, on the basis of an economic approach, a methodology for assessing investment attractiveness, investment in fixed capital is considered. The necessity of using a set of techniques in assessing the investment attractiveness of fixed capital in order to obtain more objective results is substantiated. In particular, the relationship between high rates of return on fixed assets and low wage arrears to staff for the same company was revealed. For more objective results, the information base is analyzed and only those companies that do not manipulate their financial statements are examined. Approbation of the methodological approach was carried out in the analysis of companies in the construction industry, having the form of open joint-stock companies, in the Russian Federation.