ANALYSIS OF THE FINANCIAL POSITION AS A KEY STAGE IN ASSESSING THE LEVEL OF INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE
DOVHAN Yuriy – Lecturer of the Department of Marketing and Agribusiness, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
The essence and factors of investment attractiveness of the enterprise are considered. The relationship of improvement of the investment climate of the country and its regions, increase of investment attractiveness of the branches and separate business entities and the increase of volumes of investing enterprises is substantiated.
Principal techniques of assessing the level of investment attractiveness of enterprises are considered. It is found out that the vast majority of used assessment techniques are based on the analysis of the enterprise financial condition. The theoretical and methodological content and methodology of calculation of the main indicators of the financial condition, which are used to assess the level of investment attractiveness of enterprises, are determined. The paper examines the possibility of applying the results of analysis of the financial condition of enterprises to assess the level of their investment attractiveness as well as the impact of this assessment on the acceptance by potential investors of the decisions on the appropriateness of investment. Analysis of the main indicators of financial condition of the oil and fat subcomplex of agroindustrial complex aimed at further evaluation of its investment attractiveness is carried out.
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