THEORETICAL AND METHODOLOGICAL APPROACHES TO ENTERPRISE INVESTMENT ATTRACTIVENESS ASSESSMENT

Under conditions of limited investment resources and increasing investment risks, the importance of an accurate assessment of enterprise investment attractiveness based on the use of accounting and analytical information increases. Accounting and analytical indicators, formed on the basis of accounting (financial) reporting data and used to quantify profitability, risk and financial stability of business entities, play a crucial role in this process. The purpose of the study is to analyze and systematize methodological approaches to the use of accounting and analytical indicators in assessing enterprise investment attractiveness. The paper summarizes the approaches of domestic and foreign authors to the interpretation of key financial indicators, examines their analytical role in investment analysis, and identifies the limitations of their application without considering industry-specific characteristics and the institutional environment. The methodological framework of the study is based on the analysis of scientific sources, as well as financial-analytical and structural-logical methods. Within the study, accounting and analytical indicators are considered as a system of interrelated measures reflecting financial stability, liquidity, profitability, business activity and the investment potential of the enterprise. The expediency of their use as part of comprehensive and integrated assessments of investment attractiveness, taking into account industry differences, is substantiated. The authors suggest a method for integrating qualitative characteristics (reputation, transparency) into a quantitative assessment model. The study proposes an industry-adapted methodological framework for assessing enterprise investment attractiveness based on the normalization of accounting and analytical indicators, differentiated weighting coefficients and the integration of qualitative characteristics into a unified quantitative assessment model. The proposed approach improves the comparability of enterprises operating in different industries and expands the analytical capabilities of investment decision-making.

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