Methodological approaches to assessing the investment policy of an industrial enterprise

Коliesnichenko Anastasiia
Ph.D. (Economics), Associate Professor, Associate Professor of Accounting and Finance Department, National Technical University “Kharkiv Polytechnic Institute”, Kharkiv, Ukraine, E-mail:anastasihpi@gmail.com, ORCID: https://orcid.org/0000-0002-5007-9082

Kuprygin Maksym
Ph.D. Student (Economics), 073 Management, National Technical University “Kharkiv Polytechnic Institute”, Kharkiv, Ukraine, E-mail:Maksym.Kupryhin@emmb.khpi.edu.ua, ORCID: https://orcid.org/0009-0001-2594-0205

Cite this article:

Коliesnichenko A., Kuprygin M. (2025) Methodological approaches to assessing the investment policy of an industrial enterprise. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Metodychni pidhody do ocinjuvannja investycijnoi polityky promyslovogo pidpryjemstva; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 3 (328), pp.30-37.

Abstract

The purpose of the article is to reveal the essence of methodological approaches to determining investment policy and their components, to conduct an analysis of the characteristics of assessing the effectiveness of the formation and development of investment policy at the enterprise, as well as to form a methodological support for assessing the investment policy of an industrial enterprise. The following research methods are used in the article: analysis of literary sources, comparative analysis; expert assessment. As a result of the research, approaches to determining the investment policy of an industrial enterprise were generalized, the main methods for assessing investment policy were identified, including the cost approach, expert assessment, financial analysis and strategic planning. The relationship between the investment policy of an enterprise and its competitiveness was substantiated. This allowed us to develop a conceptual model for assessing the investment policy of an enterprise, which takes into account financial, strategic, risk and socio-economic aspects. The results of the study confirm that the assessment of investment policy is a multifactorial process that requires a comprehensive approach. The use of various assessment methods allows enterprises to make informed management decisions regarding investment. The proposed conceptual model of investment policy assessment can become an effective tool for analyzing and adjusting the investment strategy of industrial enterprises.

Keywords

investment, assessment, methods, industry, management, efficiency.

JEL classification:G310; G320; G380; H120;DOI: https://doi.org/10.32680/2409-9260-2025-3-328-30-37

UD classification:330.101:658

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