UDC 336.2 (476)
DOI: 10.36871/ek.up.p.r.2022.11.01.017
Authors
Andrey S. Nechaev,
Alexey B. Badanov,
Irkutsk National Research Technical University,
Irkutsk, Russia
Abstract
The article analyzes the theoretical and methodological aspects of financing investment projects.
Based on theoretical approaches to financing, the authors have identified business goals for the implementation of
investment projects, which consist in: expanding sales of existing products; developing or acquiring new technical
skills and assets; entering new markets or creating new products that meet a certain market need. The business
goals of investment projects defined by the authors will allow us to prepare an accurate assessment of the estimated
costs associated with the necessary measures for financing projects at enterprises.
The analysis of classification methods for alternative investment proposals is carried out, namely; the size of
the project; potential benefits from the project; the degree of interdependence between investment projects; the
type and timing of receipt of funds. The basic principles of financing investment projects have been identified, which
delimit powers, determine the equality of participants in the implementation of projects, influence the attraction of
additional financing and concentrate financial resources.
The article also reflects the process of financing the organization, which regulates the internal analysis of financial
potential. This process is based on the history of cash income, the type of assets and fixed assets, as well
as the experience and quality of employees involved in the implementation of the investment project. The problems
that investors and creditors may have are identified and recommendations for their elimination are proposed.
Keywords
investment project, financing, financial resource, sale
