Systematic synthesis of the methods for evaluation of investment attractiveness of the housing maintenance and utilities enterprises
Journal Title: Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Year 2016, Vol 1, Issue
Abstract
Housing maintenance and utilities is the sphere, which aim of functioning is providing conditions and a proper level of population welfare, cities functioning and providing qualitative services. The given complex has complicated technologies, own production capacities, network of engineering structures and communications, which are influenced by market relations and are the objects of social value. At the modern stage of economic transformations housing maintenance and utilities complex of Ukraine is characterised by unstable trends, which are related to networks depreciation, fixed assets, insufficient funding by the state, etc. Because of this, the housing maintenance and utilities enterprises face the problem of lack of financial resources. Therefore, there enhances relevance of attracting additional funds into the sector, what is possible by increasing the investment attrac-tiveness. To take decision on expediency of depositing funds into any of such enterprises, it is necessary to receive evaluation of investment attractiveness of the given entity. Objective evaluation of investment attractiveness of the housing maintenance and utilities enterprises of Ukraine allows not only to evaluate the prospects of the enterprises as an investment object from the point of view of the investor, but also is an effective tool to justify the areas of economic indexes management for enterprise specialists. In this article the author has analysed and systematised an economic essence of investment attractiveness of the housing maintenance and utilities enterprises. There is determined an investment attractiveness of the enterprises of this branch as a complex index, which includes efficiency of the enterprise operation and characterises it as a potential funding object. There are reviewed methods of enterprises investment attractiveness evaluation: methods of integral, ranking evaluation, complex and expert evaluation, multifactor methodology, methods of generalized group rates, indicative methods, and DuPont model. Comparative analysis of the given methods was performed and there was determined that the investment attraction evaluation of the housing maintenance and utilities enterprises, which was performed with the DuPont method, has the advantages.
Authors and Affiliations
Antonina Saraniuk
Theoretical and methodological principles of budget framework
Based on the scientific analysis of the theories and concepts developed by schools of financial thoughts, it is found that there is a high concern about a range of tools for government regulation, such as taxes, transfer...
Logistic costs and their classification
The research paper considers theoretical foundations for the concept of “logistic costs” and introduces a new definition for this term. The concept is viewed as a component of operating costs of enterprise related to sup...
Internal control: the substance and features of organization in enterprises performing commission operations
The article considers various points of view on the concept of internal control that have been put forward by researchers in recent studies. And thus a revised definition of this concept is proposed. It is found that inte...
Analysis of dissertations addressing issues of accounting, analysis, and audit of intangible assets in Ukraine
The paper presents an analysis of dissertations defended in Ukraine during the years 1998-2018 in specialty 08.00.09 (08.06.04) “Accounting, analysis, and audit (by types of economic activity)”, in which issues of accoun...
Evaluation market of pvc profile Ukraine
Improvement of the efficiency of industrial enterprises and their adaptation to new economic conditions are provided by the development of methodological opportunities of economic analysis based on the comprehensive impl...