Modern methodological problems of estimation of compensation of capital investments in agricultural companies production | Современные методологические проблемы оценки окупаемости капитальных вложений в производство сельскохозяйственных предприятий
2012
Kovel, P.V., Belarus State Academy of Agriculture, Gorki (Belarus)
Development of agricultural sector of national economy directly depends on formation and development of capital investments in production sphere along with application of resource-saving technologies. Capital investments, made of earnings, depreciation expenses, state subsidies, bank credits, foreign investments, are meant for support and development of circulation of permanent assets and strengthening of stability of agricultural enterprises. General characteristic of recoupment of capital investments is outlined. The article analyzes the content, indexes, problems and methods of evaluation of the return of capital investments in agricultural production, which specify this factor while substantiating and analyzing the projects and activities. The problems of evaluation of the return of capital investments are considered. The results of the system analysis of recoupment of capital investments are presented.
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