The evaluation of investment activity of an enterprise taking into account the criterion of added value

The article is devoted to the value of the estimation of investment activity of industrial enterprises taking into account added value. Different theoretical approaches to interpretation of the concept of "investment activity" are defined: the ratio of volumes, dynamics, structure and efficiency of investments; step intensity of investment processes, which is determined by the volume, rate of growth and efficiency of the use of investment resources; development and intensity of investment activity of the enterprise. A methodical approach to the assessment of the enterprise's investment activity is proposed, taking into account the value added factor, which includes three blocks: the stages of determining the level of the enterprise's investment activity, the stages of estimating the gross value added, the formation of the positioning matrix of enterprises, depending on the level of investment activity and gross value added. The essence of the proposed methodical approach is the formation, based on the expert method, of a system of indicators that characterize the investment activity and indicators that affect the value of the gross added value of enterprises; carrying out of calculation on the basis of use of methods of the main components and an integral indicator of investment activity and gross added cost of the enterprise. This approach makes it possible to objectively, reliably, comprehensively and thoroughly assess the level of investment activity taking into account the factor of added value. The matrix of positioning of enterprises is formed on the basis of the level of integrated indicators of investment activity and gross added value. For each area of investment activity includes measures to improve its level, taking into account changes in the level of gross value added of enterprises. The matrix is universal for enterprises of different types of economic activity. The main principle of its construction is a mutual comparison of integral indicators of investment activity and gross added value of the enterprise.