Теоретичні підходи до трактування категорії "інвестиція"

Abstract

Розглядаються теоретичні особливості трактування поняття «інвестиція». Розглянуто та систематизовано зміст цієї економічної категорії, досліджено наявні підходи як українських, так і зарубіжних вчених до визначення економічної суті інвестицій та інвестування. Стаття присвячена ролі інвестицій у забезпеченні ефективності виробництва продукції агропромислового комплексу. Запропоновано власний підхід до визначення досліджуваного терміну на основі синтезу трактувань. The main factors of production agriculture is labor, capital, natural resources and land, which gradually lose their productive quality and require updating. The timely reproduction of productive resources is a prerequisite for sustainable production both in agriculture and in the economy as a whole. One of the tools to ensure reproduction of the resource base in favor investment. It should be noted that economic theory is a controversial interpretation of the category of "investment" that leads to discrepancies between experts. Consider the existing approaches to the definition of investment, are common in the economic literature. Investments - a relatively new economic category, as in the planned economy used the concept of "investments", which understood the totality of the costs of reproduction of fixed assets, including the cost of their repair. However, investments - a broader concept than capital investment, other than because it includes investments in fixed capital investment play in current assets and various financial assets in certain types of intangible assets. Capital expenditure - narrower concept, as can be seen merely as a form of investment. As an economic category of capital investments considered in the work of a large group of scientists and defined as a system of monetary relations, caused by the movement of value advanced in order in the long-term fixed assets from the date of allocation of funds until their actual compensation. Study of theoretical and practical principles of investment devoted to many works of economists. Thus, in modern literature is the assertion that its content investment theory arose in the sixteenth-seventeenth century. - Socio-economics of trading investments - mercantilism, which was the subject of research sphere of circulation, the environment "generation of cash money", ie the growth of capital. Supporters of the theory of "manufactured" late mercantilism characteristic exaggeration of the role of money, which they saw not a single condition of production. Fundamentally important for a decision to invest is to determine the "price" rejection of the current consumption. When investing in production development investors are not interested in any of the largest result. Capital gains resulting investment must be sufficient in order to: 1. to meet the minimum acceptable from the standpoint of society demands the investor; 2. recoup the losses from inflation in the period ahead (due to return on the investments); 3. compensate the investor for the risk of a possible loss of income from the occurrence of unforeseen adverse circumstances. Investments are needed to ensure normal operation of the business in the future, that allow: expansion of production; Prevention of moral and physical depreciation of fixed assets and increase the technical level of production; improve the quality of products; implementation of measures for environmental protection; achieve other objectives of the enterprise.