INTERNAL REGULATION OF THE ENTERPRISE'S INVESTMENT ACTIVITIES

Abstract

The article reveals the essence of investment activities of enterprises. It is determined that internal regulation of investment activities includes a complex of management decisions, procedures, mechanisms, methods and policies that are developed and implemented directly at the enterprise. It has been established that the internal instruments for regulating investment activities are: strategic investment planning, internal investment policy, methods of analysis and evaluation of investment projects, investment budgeting, control over the implementation of investment programs, internal audit and investment monitoring. It is substantiated that the investment strategy of an enterprise is one of the main internal instruments for managing investment activities. It determines the general direction, priorities, principles and volumes of investments within the framework of long-term development goals. The stages of an enterprise's investment strategy are revealed: analysis of the external and internal investment environment, definition of strategic goals, assessment of the investment potential of enterprises, development of strategic directions for investment, establishment of criteria for assessing the effectiveness of investment projects, selection of a portfolio of investment projects, control and adjustment of the investment strategy. A scientific approach to assessing the investment potential of an enterprise is proposed, which is a prerequisite for developing an investment strategy as an internal regulator of investment activity. t is substantiated that the investment strategy is a tool that ensures the systematicity, predictability and efficiency of investment activities, consistency between strategic goals and real opportunities, contributes to minimizing risks and increasing the efficiency of capital investments, stable development in the long term in a competitive environment, and reduces the level of uncertainty and risk.