In the article the authors reveal the essence and the concept of investment. Consider the issues of management of investment activity of corporations, objectives of investment activities. The authors propose the classification of investments have been proposed the factors affecting the volume of investment. It is concluded that the role of investment is large, both at the level of corporations and in the whole country, thanks to the investments is the introduction of new technologies, thus creating the basis for expansion of production capacity and economic growth.
investments, investment activity, classification of investments, investment process, investment policy
1. Biryukova A.I. Faktory, opredelyayuschie investicionnuyu privlekatel'nost' otrasli [Tekst] / A.I. Biryukova // Vestnik stipendiatov DAAD. 2013. T. 1. № 1-1 (10). S. 72-74.
2. Lukasevich I.Ya. Al'ternativnye podhody k ocenke investicionnyh proektov [Tekst] / I.Ya. Lukasevich // Finansy. 2014. № 9. S. 21.
3. Moskvin V.A. Analiz riska realizacii investicionnogo proekta [Tekst] / V.A. Moskvin // Investicii v Rossii. 2014. № 3. S. 11-12.
4. Suvorova A.P. Sovershenstvovanie teoretiko-metodicheskih osnov upravleniya investicionnoy politikoy organizacii [Tekst] / A.P. Suvorova // Vestnik MOSI. 2014. № 1. S. 204-211.
5. Teplickiy V.A. Metodicheskie polozheniya ocenki investicionnoy privlekatel'nosti [Tekst]: Mezhvuzovskiy sbornik nauchnyh trudov / pod red. L.I. Sergeeva. Kaliningrad: izd-vo RGU im. I. Kanta, 2015. S. 34-61.
6. Bolt-Lee C. E. and M. Swain. 2016. Highlights of management accounting research. Journal of Accountancy (December): 50-54.
