Застосування нових методів інтерпретації інформації для підвищення якості інвестиційних проектів

Abstract

The theoretical positions and practical experience of the issues to improve the quality of investment projects, by introducing the necessary innovations, namely new methods of information interpretation, are summarized. The practical significance of the study lies in the proposed methods of multi-criteria evaluation of projects, methods for interpreting indicators of the company's business activity - the recipient in accordance with the conditions of the Ukrainian economy, the rationale and interpretation of the discount rate. It was revealed that the choice of the project on the NPV indicator is correct as far as the discount rate is correctly chosen. Very often, experts make mistakes, which consist in ignoring the connection between the discount rate and the price system on the basis of which the calculations are performed. When analyzing the trends in inventories, it was found that in Ukrainian accounting, valuation is carried out at the acquisition cost, and in IAS at the lower of values: acquisition cost or market price. Thus, guided by the Ukrainian accounting system, you can get an overestimated value of this indicator.