INVESTMENT DECISION AND ITS APPRAISAL.

Based on the finding that investments are often implemented without a proper foundation, which lead to business failure even bankruptcy, the paper wants to justify, first, the significance of investment decision. Also due to the large number of indicators can be used in substantiating investment decisions, a natural question arises: which are the most suitable indicators used in assessing the economic efficiency of investments? Our view is that in practice, you can not determine an optimal indicators system for assessing the efficiency of investment, in the best case, the system used identify indicators to satisfy, in an as much as possible, the needs analysis of the economic efficiency of investments and allow to making investments decisions well founded and fair. [ABSTRACT FROM AUTHOR]