Types of investment strategy of machine-building enterprises and criteria for their identification
Автор: Romanovich Mikhail A.
Журнал: Вестник Академии права и управления @vestnik-apu
Рубрика: Вопросы экономики и управления
Статья в выпуске: 2 (67), 2022 года.
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The article is devoted to the development of criteria for identifying the investment strategy of machine-building enterprises using the data of financial (accounting) statements. It is proposed to use a combination of three criteria to determine the type of investment strategy, including the share of the cost of modernization in the payments of the organization, the share of the cost of modernization in the value of fixed assets and the share of portfolio investments in the payments of the organization. Depending on the combinations of the values of these criteria, the author has identified seven types of investment strategy of machine-building enterprises. The advantage of the proposed approach is that interested users of external financial information on the activities of enterprises, including potential investors, will be able to independently assess the type of the current investment strategy of the enterprise and the direction of its possible change. The results obtained can be used in the development of programs for the development of investment activities at the regional level.
Type of investment strategy, identification criteria, financial statements, payments for investment transactions
Короткий адрес: https://sciup.org/14124556
IDR: 14124556 | DOI: 10.47629/2074-9201_2022_2_140_147
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