THE INVESTMENT ACTIVITY AS A SPECIAL OBJECT OF FINANCIAL MANAGEMENT IN THE ENTERPRISES

Angela ŞESTACOVSCAIA Universitatea de Stat din Moldova

Аннотация

In the present thesis, the essence and contents of investment activity within the framework of an enterprise are examined under the aspect of financial management. Relying on numerous sources of contemporary economic literature, the categories of investments are systemized according to identification criteria, the essence and functions of investments are reflected. The investment activity of an enterprise is characterized as a management system composed of objects, subjects, investment strategy, investment policy, investment decisions, etc. A special attention is paid to the examination of the investment strategy, of an enterprise through the prism of the role, essence, goal and objectives. Different types of investment strategy practiced in investment activity of an enterprise are characterized. The process of elaboration of investment strategy, relevancy factors, basic principles and stages of the process are described. The investment policy as a component part of investment activity is examined under macro- and microeconomic aspects. Keywords: investments, investment activity, objects and subjects of investment activity, investment strategy, investment policy.