EFFICIENCY OF USE OF INVESTMENT RESOURCES OF FOOD INDUSTRY ENTERPRISES: CONSTRUCTION OF AN ECONOMIC MODEL

Abstract

The article presents scientific approaches to defining the essence of the concept of "investment", as "investment", "as expenditure", "as an exchange of present value for potentially lost future value". It is substantiated that the construction of economic models for evaluating the efficiency of the use of investments allows determining the main factors affecting the achievement of planned results, evaluating the effectiveness of existing investment strategies and justifying measures for their optimization. The main stages of building a model of the efficiency of the use of investment resources of the enterprise are proposed: determining the goals of modeling (estimating the return on investment, maximizing financial results, optimizing the use of resources), collecting data (financial reporting of the enterprise, performance indicators, external factors), choosing an economic model (regression analysis, one of: regression function model, optimization model), formalization of the model (definition of variables), efficiency calculation (to build an economic model for evaluating the efficiency of the use of investment resources of JSC Myronivskyi Khliboprodukt, the Cobb-Douglas production function was used), formation conclusions. The model of the efficiency of the use of investment resources of the enterprise is built on the example of JSC "Myronivskyi Khliboprodukt". It was determined that the economic model for evaluating the efficiency of the use of investment resources of food industry enterprises is an important task that allows to understand and identify the dependence between the amount of investments, their distribution, productivity and financial results. Argued expediency of focusing the attention of enterprises on improving human resources management, increasing labor productivity and personnel development, the possibility of diversifying investment sources and reducing costs, which will contribute to the growth of income.