Development and implementation of highly effective investment projects is the main condition of accelerating economic growth. Ultimately, the perfection of the system of selection of investment projects implementation largely determines the impact of investment activity. One of the principles of effectiveness evaluation is to monitor the impacts of the project during the accounting period, or the so-called life cycle, from initial pre-investment development to its full completion. The article contains guidelines that must be followed in the design of investment projects. The authors determined the composition of the most used indicators for the evaluation of investment projects. These indicators can be used both for integrated assessment modeling and assessment of the investment performance of individual objects. The authors are noting the issues of accounting in a newly formed investment analysis. The article estimates the dynamics of indicators of the effectiveness of investment in agricultural enterprises of the Saratov region. The article investigates the prospects for changes in accounting for the data formation on the leasing property available. The analysis of the existing approaches to the assessment of investment activity allowed defining the practical problems of application of the generated accounting. The authors suggest ways to improve the reporting for investment analysis. The introduction of additional indicators in explanatory notes to the balance sheet and profit-and-loss statement report will help form a more complete picture of the property and the financial situation of the organization as a whole, and investment, in particular.
Keywords: investment project, reinvestment rate, indicators, efficiency, agriculture, discounting, net present value
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