Pluzhnikov V.G.South Ural State University (National Research University), Chelyabinsk, Russian Federation pvg777@bk.ru
Smagin V.N.South Ural State University (National Research University), Chelyabinsk, Russian Federation smaginVN@yаndex.ru
Shikina S.A.South Ural State University (National Research University), Chelyabinsk, Russian Federation pastler74@mail.ru
Importance The main criterion of assessing an investment component of economic growth of an enterprise is investment activity, which represents the whole complex of economic relations reflecting the efficiency of processes of formation and use of equity and debt capital to achieve strategic goals of development. Investment activity, being both an economic category and an important economic indicator, has a significant impact on qualitative and quantitative characteristics of an enterprise; however, the term "investment activity" lacks precise and exhaustive definition in the economic literature. Objectives In order to reduce the ambiguity of the "investment activity" concept and formalize its evaluation process, it is necessary to provide various interpretations of this notion, methods and the best known indicators investment activity assessment of an enterprise. Methods We conducted the study using methods focused on the typology and formalization of solving practical tasks on assessing investment activity of an enterprise (investment activity, attractiveness, efficiency, activity, risks, etc.). We made a comparative analysis of the best known indicators of investment activity assessment of an enterprise developed by foreign and Russian authors. We specified theoretical and methodological foundations of management of business development of an enterprise. The study revealed the essential content of the "investment activity" category and formalized an algorithm of its assessment on the basis of grouping indicators by types and purposes of assessment. Results The findings of the study are of interest from both the theoretical point of view, when theoretical and methodological foundations are refined, and from the practical one, during management of investment processes related to development and transformation of business of an enterprise. Conclusions and Relevance This study demonstrates the possibility of applying the considered methods for analysis, evaluation and monitoring of intensity of investment activity depending on goals of tasks in hand.
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