BUSINESS INFORM №2-2017

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13

Section: Investment Processes
UDC 330.322
Iegorova O. M.
The Theoretical Aspects of Essence of Investments and Investment Activity of Enterprise (p. 89 - 94)
The article presents an analysis of the scientific viewpoints regarding the definitions of «investment» and «investment activity» in order to study the theoretical aspects of their essence. The economic importance has been disclosed, both the controversial and the problematic aspects have been substantiated, an own definition of the considered concepts has been proposed. Applying the modification approach to determining the economic essence of investment has provided the opportunity to determine their characteristics (direct connection with the material provision, profit, assets, objects of economic activity, economic resources, capital, which is expressed by time period) and the main target direction – acquisition of income, the positive result of activity of enterprise, economic improvement, increase in capital, the socio-economic effectiveness. In general, the results of the article can serve as foundations for determining the characteristics of investment for both the natural and the legal persons, engaged in the investment activities.
Keywords: investments, investment activity, capital, capital investments.
Tabl.: 2. Bibl.: 20.

Iegorova Olena M. – Postgraduate Student, Department of Finance, Banking and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Iegorova, Olena M. (2017) “The Theoretical Aspects of Essence of Investments and Investment Activity of Enterprise.” Business Inform 2:89–94.

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