MODERN APPROACHES AND SYSTEM OF INDICATORS FOR INVESTMENT EVALUATION
Keywords:
Investment, NPV, IRR, ROI, Discounting, Risk analysis, Agribusiness, Profitability, Fiscal evaluation.Abstract
The article analyzes modern methodological approaches to the evaluation of investments in the context of a market economy. It emphasizes the importance of assessing investment projects based on risk, profitability, time value, and liquidity indicators. The paper presents three main conceptual approaches: the discounting approach, the relative performance indicators approach, and the risk-based approach. The key evaluation criteria, such as NPV, IRR, ROI, and Payback Period, are explained with their application in agribusiness. The authors highlight the significance of digital analytical tools (STATA, SPSS, Excel) in the modern investment assessment process.
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References
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