Development of theory and methodology for determining the efficiency of investment projects

The investment process plays an important role in the economy of any country. Investment largely determines the economic growth of the state, employment of the population and constitutes an essential element of the basis on which the economic development of society is based. Therefore, the problem associated with the effective implementation of investment deserves serious attention. In the current economic situation, in a market economy, an enterprise, considering the issue of investing, must independently make a decision, therefore, it needs a tool to assess the effectiveness of these investments