Детермінація основних засобів підприємств в умовах інвестиційного розвитку

Abstract

Досліджено питання детермінації основних засобів, розглянуто особливості їх трактування в умовах інвестиційного розвитку підприємств. Проблеми інвестиційного середовища змушують шукати способи ефективного функціонування підприємств. Зосередженість на процесі інвестування основних засобів розкриває проблематику діяльності в умовах інвестиційного розвитку та економічних переваг підприємства. Досягнення інвестиційних цілей підприємств та реалізація стратегії розвитку є одними із головних аспектів ефективної діяльності підприємств в умовах несприятливого інвестиційного середовища України. This article explores the question of determination fixed assets, the features of their treatment in terms of investment development. Problems of investment environment to seek ways to make effective functioning of enterprises. The focus on investing of the fixed assets reveals problems in terms of investment and economic benefits of enterprise. Achieving investment objectives and implementing business development strategies are some of the main aspects by effective operation of enterprises in the unfavorable investment climate in Ukraine. Large companies are a catalyst for technological progress, but there are a number of small companies that need investment and development. However, the dynamics of the operation of large companies easier to adapt by the changing economic situation, modernize fixed assets and apply a new approach to the implementation of investment strategies based on investment growth. The concept of “development” - the action; process, resulting in a change in quality, qualitative transition from one state to another, higher. Investment in terms of the main competitive advantage is technological lead over competitors, is the ability to create new technology and high-tech, high-tech products. Therefore, as soon as possible is the immediate formation of such principles of innovation and investment policy, which would be able to provide a robust growth path. Fixed assets related to the investment process development by investment. Investment in fixed assets is a measure of capital costs. This applies to any investment during the period of measurement of physical assets such as investment in infrastructure, real estate, machinery, equipment, held for more than one year. Fixed assets, as material inputs require constant updates, so the investment aims and the main investment objectives and investment strategy in the context of investment projects. In the future, studies the concepts of “fixed assets” should take into account that no single correct interpretation leads to inaccurate classification. Therefore, we must pay attention to the peculiarities of their determination and investment, as the basis of the production process.