GENERAL METHODS OF ANALYSIS IN DECISION-MAKING AND SELECTION EFFICIENCY OF INVESTMENT PROJECTS
Abstract
The methods used in the selection and analysis of an effective investment project are considered. The basis of calculations: payback period, discounted payback period, accelerated depreciation. A brief analysis of the use of evaluating the effectiveness of projects in different European countries. In developed countries, accelerated depreciation is a powerful incentive for introducing innovative equipment and technologies into the economy. A general methodological requirement for the design of a depreciation policy is to maximize the use of opportunities to reduce taxable profits through depreciation. In conclusion, it is concluded that when calculating the payback period of a project, it is necessary to use the net cash receipts rate and use accelerated depreciation on equipment and technologies acquired on the basis of investment projects.