In connection with the transition of the economy to market conditions, more attention has been paid to investment.They represent the property in the form of stocks or shares, securities or cash, technology or machinery and equipment, licenses or loans that are invested in the company to make a profit and achieve a certain social progress.In other words, the financing of investment projects - a long-term investment of money, property and intellectual capital.They are designed to implement a variety of programs in various sectors of the national economy.
existing legislation directly indicate the sources of investment financing.These include:
- own resources of the enterprise;
--farm resources investors;
- cash savings businesses and individuals;
- compensation derived by an enterprise of insurance claims;
- borrowed and attracted funds of the investor;
- financial capital resulting from the centralization of business combinations;
- public spending;
- investment from abroad.
main sources of financing investment, which are drawn from its own reserves - a profit and sinking fund.The income of the company is part of the cash proceeds.It is calculated by deducting from the proceeds from the sale of finished products magnitude of expenses incurred in its production.After making all the payments and taxes, the company's net profit remains.A certain part of the enterprise can be used for capital investments in both human and industrial character.Income, which will be a source of investment, is part of the accumulation fund.Investing can be carried out from other similar diversion reserve created at the enterprise.
in own sources of financing also included the sinking fund.This is a fairly large investment reserve, and an increase in the occurrence of which is produced on a monthly basis due to the amounts of depreciation of fixed production facilities.Available financial resources result from the inclusion of depreciation charges in the nature of production costs.This reserve may be used for the expansion of non-current assets of the enterprise.
securities, which are bonds and notes, as well as savings certificates and shares - it is also a source of investment financing.The turnover of the monetary equivalent of one of the sectors of the financial market.It significantly accelerates the probability of investing free funds of individuals and legal entities in the commercial and social life of the country.
financing as investment in its economic essence express relations that arise in connection with the movement of money on the principle of retribution and repayment.The main component that regulates these relationships is the lending rate.Based on practical examples, the attraction of this kind of investment takes place in the sectors of business, where they were seen the most rapid effect in the form of profit.
very promising method of investing is leasing, which is divided into operational and financial.The structure of a first type including relations on the basis of short-term and long-term lease.Standard equipment in this case can repeatedly move from one client to another.Relations arising under financial leases, which firmly established the payment of rent, which is a sufficient condition for achieving the full depreciation of production equipment, providing a fixed income.
