DIRECTIONS FOR THE DEVELOPMENT OF METHODOLOGICAL ASSESSMENT OF CAPITAL INVESTMENTS IN INVESTMENT PROJECTS

Abstract

The objective of the study is to identify areas for the development of methodological assessment of capital investments in investment projects. А methodological basis for developing the assessment of capital investments in investment projects is defined. Aspects of scaling the methodological model for assessing capital investments are presented. Key areas of methodological assessment of capital investments in investment projects are reflected. Research materials: statistical data from Rosstat, analytical materials from a study of the implementation of investment projects in the international and Russian communities. Systematization, comparative analysis, contrastive analysis, analysis of statistical time series, generalization, abstract logical method, induction, deduction, systems approach, tabular data visualization. It can be noted that the prospects for improving the methodological assessment model of capital investments indicate the possibility of its further adaptation in the context of digitalization and the increasing complexity of investment mechanisms. Development can be pursued along five main vectors: digital adaptation of the assessment model, integration of non-financial criteria into the concept, application at the macroeconomic level, consideration of institutional quality indicators, and industry-specific specification of the methodology. The premise of its dynamic nature underpins the model's scalability both within various levels of capital investment management (horizontally and vertically) and in terms of overcoming a number of limitations. These include dependence on the quality of input data, sensitivity to changes in external parameters, and the need to develop new coefficients for digital and complex investment projects through the lens of the institutional environment. The analysis confirms that the proposed methodology has significant potential for expanding its scope of application. The criterion for such development is the maintenance of its computational accuracy, making the model suitable for determining the economic efficiency of investment projects in an unstable and transforming external environment.