Investments in fixed assets. Investment in fixed capital - accounting account Valuation of the use of investment in fixed capital

10 minutes to read. Views 13 Published 12/28/2018

Investments in fixed assets are considered as long-term investments of funds in order to obtain financial benefit. Such investments are expressed in the form various operations aimed at managing the company's assets. The purpose of such operations is to increase the profitability of the business. It is important to note that this type of investment has a time frame. The time allocated for the use of funds should be sufficient to achieve the set goal. In order to increase production capacity or achieve other results, they can be used as cash, as well as other assets. In this article we propose to consider the question of what investment in fixed capital is.

Fixed capital is all the property of an organization expressed in monetary terms.

Investments in fixed capital: the essence of the concept

Companies that want to increase their income every year must constantly develop. Various methods of increasing the productivity of economic activity and optimizing the work process allow you to obtain a number of competitive advantages. The main task of company management is to develop a strategy that will increase profits. During economic activity Each organization uses different assets, thanks to which the market is replenished with new products. Such assets can be either tangible or intangible. Fixed capital is used to support economic processes.

Financial injections into fixed capital are one of the important factors in business development and the growth of its efficiency.

Attracted monetary assets make it possible to establish a flexible pricing policy, develop new markets and modernize production. The large-scale concept of investment in fixed capital can be characterized as a company's expenses for upgrading equipment, purchasing various units and constructing new facilities. There are also financial investments into intellectual property and biological assets.

Infusions into the main fund can be made from funds from third-party organizations, as well as personal income. Personal receipts are considered to be company income received through primary and secondary activities. All existing species investments can be divided into several groups using classification in the form of sectors of financial investments. Funds can be invested in trade and construction, repair and household services, as well as culture and sports. All of the above areas are united by the ability to trace the sources of formation of fixed capital. It is important to note that the amount of this fund may change due to changes in the company's performance.

State supervision over investment activities

Government structures supervise investment activities through various methods, having an economic and administrative nature. For this purpose, the state apparatus issues various laws regulating investment policy. It is important to note that this policy must be aimed at fulfilling state tasks. Such objectives may be the development of a specific social or economic sector.

In addition to general state laws regulating investment activities, there are special regulations in our country. The Government of the Russian Federation has taken measures aimed at improving the effectiveness of the structural and investment policies of the state itself. The government constantly uses various methods of attracting extra-budgetary funds for the development of manufacturing companies. These methods make it possible to create all the necessary conditions for the activities of private investment companies.

Features of investing in fixed capital

Each business entity involved in the production sector is interested in attracting counterparties who provide additional investments in the fixed assets. One of the tasks of the administrative level is to constantly monitor opportunities for obtaining additional assets. Below we propose to consider the features investment activities.

Sources of deposits

Investments in fixed assets are one of the methods of improving the financial condition of a company through additional sources of financing. Such sources can be divided into two separate groups. Internal sources are more accessible assets. A distinctive feature of such sources is the ability to determine the volume of revenue not only for the current date, but also in the medium term. ABOUT Today one of the main sources of internal financing is commercial profit. Most large companies invest the proceeds into the further development of the company. In addition, the funds received can be set aside for a “rainy day” in order to compensate for the risks of unprofitable projects.

Another internal source of financing is depreciation charges. This term refers to the funds accumulated by the company for the repair of equipment and its operation. All technical products tend to fail. That is why depreciation costs are included in the book value of an asset. This source of deposits is used for timely modernization of production. A distinctive feature of internal sources of funds is the ability to use them at your own discretion. However, quite often, manufacturing companies have to attract third-party assets to their capital.

The second category of funding sources includes external contributions. As a rule, such sources have a large volume. This may be money from domestic and foreign sponsors, or funds borrowed from financial institutions. This category also includes securities issued by the company, as well as subsidies from the regional or federal budget. Funds raised must be used very carefully. Violation of debt repayment deadlines or lack of money to repay financial obligations can result in lengthy legal proceedings and subsequent bankruptcy.

What determines the effectiveness of investments?

To assess the effectiveness of investment activities, various economic indicators are used. During such an analysis, not only the amount of income received is taken into account, but also other important factors. Among such indicators it is necessary to highlight:

1. Predicted and maximum payback period for investments.
2. The volume of net profit at various stages of development of the company.
3. Compliance of profit level with profitability norms.
4. Level of profitability of investment activities.

Such activities are carried out in several steps. The first step is to evaluate all available sources of financing. After this, plans are drawn up to make a profit at a specific stage of the company’s development. When conducting such an analysis, such macroeconomic indicators as the inflation rate, refinancing rate and the number of unemployed in the country are taken into account. The above activities make it possible to identify the risks associated with a specific area of ​​investment activity. These criteria allow us to evaluate the results of the company’s economic activities.

Ways to attract investment

Cash contributions to fixed capital are used to increase the profitability of a business through modernization and expansion of production, as well as the overall development of the company. However, the volume of independently earned funds may not be enough to implement all the plans of the company’s management. This is why entrepreneurs are beginning to consider the idea of ​​attracting external sources of financing. This could be money received through charity or borrowed funds.

As mentioned above, own sources of financing include free profit and depreciation charges. For the purpose of company development, you can use insurance payments, income from the sale of securities, free money from the authorized capital and other assets. Many entrepreneurs often turn to their counterparties for financial assistance and financial organizations. Lending is one of the popular sources of replenishment of fixed capital. However, before resorting to this tool, it is recommended to carefully study other available tools. The first step is to research all available charity events. Large holdings and joint stock companies often provide sponsorship to small businesses in order to receive tax benefits.

Types of investments

When considering issues related to investments, it is necessary to focus special attention on their types. There are several different methods for classifying deposits, differing in the purpose of allocating funds. Below we suggest that you familiarize yourself with the key characteristics of the main types of investments.

Direct

The direct type of deposits can be characterized as the use of funds in order to obtain a share in the company. An investor who invests his capital in the development of a company becomes the owner of a certain share of the authorized capital, which allows him to receive a percentage of the company's profits. As a rule, large investors prefer to acquire a controlling stake, which allows them to control the course of the company's development.

According to the international classification, direct investments are considered as financial investments that allow obtaining a share in a business, the volume of which exceeds ten percent of the authorized capital. The dynamics of investment in fixed assets is of increased importance. In the case where the acquired share is less than ten percent, the investor cannot take part in management activities. Direct investments allow you to have a direct impact on the overall development of the business. According to experts, many large investors are reducing the size of their portfolio investments in order to focus on direct investments.

Social

This type of investment is aimed at solving environmental, social and community problems. Such investments can be aimed both at the development of the internal infrastructure of the state and a certain area of ​​public life. It is important to note that such financial investments in the capital of a particular organization may have an indirect connection with the solution of public problems. As an example, let's take a situation in which investment from investors allows us to expand production and create new jobs. Thanks to this factor, the problem of unemployment is partially solved. This means that the investor’s investments are not only of a business nature, but also of a social nature.

Design

This type of activity involves financial investments in the technical, economic, social, scientific or environmental sphere with the aim of obtaining monetary profit. Project investments require a responsible and careful approach. The need for a thorough analysis is explained by the volatility of the market and the presence of specific features in each business area.

Accounting Features

We have already noted above that the government pays increased attention to accounting for funds invested in the company’s fixed capital. After the creation of this fund, the funds fall under the jurisdiction of the administrative act of the Ministry of Finance under the number “91N”. In the event that the funds received are not registered, the company’s accountant should be guided by the order of the Ministry of Finance under the number “94N”.

According to this document, the creation of fixed capital leads to the use of account number “08”. This account is used to display financial investments as an accounting object. In the case when the funds received are used to purchase fixed assets, when compiling accounting account number “01” (Fixed Assets) is used.

The eighth account is used to reflect expenses incurred through various financial sources. These may be funds belonging to the company, the state budget, or money borrowed from credit institutions. This account is also used to record expenses associated with upgrading equipment and increasing production capacity.

Current regulations allow the opening of additional sub-accounts related to the eighth account. Such accounts are used to display the costs of acquiring assets and constructing construction projects. It is important to note that this account is considered active. Information about attracted investments must be reflected in the final reporting.

Risks of investment projects

When developing investment projects, it is necessary to take into account not only the volume of investments in fixed capital, but also the associated risks. All risks associated with such activities can be divided into two groups. The first group includes systematic risks associated with the development of adverse events. Such events have a direct connection with the company’s activities and the effectiveness of the implementation of the project being developed. Among the systematic risks, the following should be highlighted:

1. Operational risk– the occurrence of unfavorable factors of a technical nature. This group includes power failures, breakdowns of utility lines, worker injuries and industrial accidents.
2. Market risk– this group includes adverse events related to the market sector where the company’s main activities are conducted.
3. Financial risk– these risks are associated with unforeseen increases in inflation and changes in the value of currencies. In the case when a company uses imported equipment, changes in the value of currencies may affect the implementation of the project and require additional financial investments.

The second group of risks includes factors that are non-systemic in nature. This category includes all risks that cannot be predicted or prevented.

Conclusions (+ video)

In this article we examined the issue of investment in fixed capital. Based on the above, we can conclude that such financial investments allow you to expand and develop your business. The funds raised can be used to modernize equipment, attract highly qualified specialists and launch new products on the market.

In contact with

Before moving on to the concept investment in fixed assets Let's draw up a definition of fixed capital.

Fixed capital is all the property of an organization expressed in monetary terms. It includes everything material values enterprises (real estate and equipment, land, transport, etc.), financial assets (securities of the organization, debt of third parties, investments of the organization), intangible assets(patents, licenses, grants, etc.).

Thus it turns out that These are investments that contribute to the purchase, creation and expansion of fixed assets of an enterprise. The result of investment in fixed capital is the construction of new facilities, repair and modernization of equipment, the acquisition of transport, equipment and necessary tools, the purchase of real estate and other necessary actions for the development of a particular economic entity.

The essence and role of investment in fixed capital

For a successful and competitive position in the market, each organization constantly strives to grow and improve its own technologies and production methods to improve its own commercial efficiency and viability.

In the process of any production, various types of resources are consumed. The end result of this consumption is the creation and production finished products. The resources consumed will be the tangible, intangible and monetary assets necessary for the full functioning of the enterprise. All these factors of production are provided by the company's fixed capital. And that's why investment in fixed assets this is the main driving force behind the increase in production volumes and the growth of its economic viability.

Also investment in fixed assets contribute to more flexible and fine regulation of the price level for manufactured products, increased profits, structuring and renewal of production.

Sources of financing investments in fixed capital

Because investment in fixed capital is the main stimulating force for the development of an enterprise, it requires financing.

Investment in fixed capital is the investment of funds in the modernization of equipment, buildings, and transport of a company in order to develop the business and increase the organization’s profits. The profitability of the enterprise tomorrow depends on how competently financial resources are distributed today. Therefore, investing can be defined as one of the most important moments in the life of any company. Today we will look at how to correctly implement a company’s investment policy. And at the end of the article you can read recommendations on how to attract investors.

General concept

As is known, the efficiency of an enterprise is related to the state of its fixed capital, which determines the production capabilities of the organization, the speed and scale of its development.

The size and quality of fixed capital have a direct impact on the competitiveness of the organization, its place in the market, as well as the financial results of its operation.

The value of all the company's property in monetary terms is its fixed capital, which is divided into fixed and working capital.

Fixed capital (another name is fixed assets) means means of labor that exist in an unchanged form:

• building;
• equipment;
• vehicles;
• tool;
• inventory;
• other structures;
• perennial plantings;
• working and productive livestock;
• patents;
• licensed products;
• organization's funds.

In accordance with the basic definition, fixed assets are considered objects whose value exceeds 10,000 rubles. In addition, they must be used for more than one year.

In fact, fixed capital does not participate in the organization’s turnover and remains the property of the owners. The working capital is raw materials, supplies, and energy. The funds involved in the turnover are used once and immediately pay for themselves. The revolving fund includes items that are used for less than 1 year.

The essence of investment

The main task of any enterprise is to make a profit.

In addition to a powerful marketing strategy, this requires a high-quality final product that will conquer a permanent market. To get ahead of competitors and stay on top, the work of an enterprise requires constant updates:

• installation of modern equipment, which often leads to speeding up the production process and reducing costs;
• introduction of new technologies to improve product quality;
• launch of a new production line to expand the range.

In addition, in the process of work, equipment, machines, premises, machines and other objects that are part of the organization’s fixed assets wear out. All this requires investing money in restoring and updating work tools.

Investments in fixed assets are represented by:

1. Construction of new buildings, current and major renovation existing premises;
2. Purchase and installation of new equipment;
3. Updating tools and household equipment;
4. Purchasing new vehicles for the company;
5. Issue of securities (bonds, company shares) and their sale in order to attract additional capital for development;
6. Brand development, obtaining a patent or registration of copyright.

All these actions are aimed at increasing the efficiency of the company. At the same time, this category does not include:

• purchase of fixed assets that were used by other companies;
• purchasing apartments in multi-storey residential buildings;
• purchase of land;
• expenses for obtaining a license permit, rent, advertising.

Sources of investment

Financial injections into fixed assets come from two sources:

• own funds;
• attracted investments.

The first group includes the company’s income and deductions for depreciation of fixed assets. Raised funds are formed from:

• bank loans;
• loans from other organizations;
• budget resources;
• private finance;
• investment investments of different levels.

According to statistics conducted by Rosstat, the preferred goals for investment are:

1. Installation of new equipment – ​​65% of enterprises
2. Automation of the production process – 45%
3. Reduced cost of production – 39%
4. Reduced electricity consumption – 40%
5. Modernization technological process – 35%
6. Security environment – 32%
7. Increase in the number of products produced – 30%
8. Attracting new personnel – 20%

Taking into account all the points described above, we can firmly state that without a sufficient amount of investment in fixed capital, an increase in the economic viability of the enterprise, an increase in profits and production volume is unlikely.

Where to invest

The structure of investments in fixed assets depends on the target direction for which funds are raised.

Most of the investment capital is spent on construction work (about 59%), the rest of the funds are spent on modernizing the fixed assets.

The most promising areas are considered to be:

1. Investments in the construction of production facilities. They are considered as long-term investments.
2. Investments in shares and other securities. The time period of investment in this case is determined by the company.
3. Cash for the intangible fund. This group includes innovative developments.
4. Purchase of equipment, inventory, tools.

The last point can be attributed to investing with a high probability of risk. The fact is that equipment requires large financial investments, but it takes a long time to achieve profitability. In addition, other circumstances may affect investment efficiency: equipment breakdown, decrease in consumer demand.

Attractive industries of interest include:

• Construction;
• Agro-industrial direction;
• Public utilities;
• Logistics;
• Medical centers;
• Tourist sites;
• Catering business.

Return on investment

By investing in the fixed capital of an enterprise, the investor preliminarily evaluates the organization's performance.

It is the level of success of the company that determines the effectiveness of investments in its fixed assets. Therefore, before investing money, it is advisable to calculate the degree of return on investment.

Before making a final decision, you should pay attention to the following aspects:

• The prospects of the industry in which money will be invested.
• Decide in what type of fixed assets and number of enterprises the investments will be made.
• Calculate the scale of investments in stages: initial, for a month, a decade and other time periods.
• Approximate calculation of the payback period of an investment project.
• Forecasting profitability and net profit of a company.
• Market analysis, risk forecasting, strategy development taking into account any scenario.

Additionally, you should pay attention to factors that may affect the production process:

• the number of competitors that produce similar products;
• competent organization of the enterprise,
• efficient use of production capacity;
• the degree of rationality in the use of investment funds;
• social and economic situation in the country;
• features of the tax system.

Investment policy of the enterprise

For the successful development of the company in the future, the organization provides a set of measures regarding the rational use of investments, their correct combination and use.

This part of the strategic plan is called the company’s investment policy, the formation of which occurs in 3 stages:

1.Assessing the need for enterprise development

The first stage includes identifying profitable directions for the development of the company. For this:

• analysis of consumer demand for products is carried out;
• forecasting potential needs and their quantity;
• calculate how much the price of a product will change after modernizing the production process;
• identifying promising opportunities for the company;
• conduct an analysis of the enterprise’s activities over the past period and identify shortcomings.

2. Development of investment projects

There is an active attraction of investments, development strategic plan, priority areas for investment in fixed capital are determined.

3.Selecting a profitable project

The final approval of actions for profitable development takes place, for which you need:

• calculate the amount that will be needed for the purchase of equipment and other necessary fixed assets;
• determine the exact cost of the product after the update;
• assign the amount of future investments;
• analyze sources for investment, what part will be provided by own funds, and how much needs to be received from external investors;
• calculate the level of project efficiency and possible risks.

Development of an investment strategy

Drawing up a preliminary plan defining strategic goals and objectives is necessary to choose the right path that will ensure maximum financial return from the enterprise within a clearly defined time frame. Right choice investment strategy will not only lead to business growth, but will also attract investors.

Simply put, having examined the formed strategic plan, it should become clear what investments in fixed capital will be needed, how much money and what it needs to be spent on, what result can be obtained and how much time it will take.

The investment objectives of the strategy must meet the following parameters:

• investment policy must be subordinated to the key goal of the enterprise;
• striving for maximum results;
• clear wording;
• specific calculations;
• consistency and validity of planned indicators;
• flexibility of goals.

The investment strategy involves the preparation of documents that reflect the goals of investing in a given enterprise, confirm the level of efficiency and their achievement by calculation documentation. All this is necessary to increase the company’s assets by obtaining greater profits, which depends on a well-chosen investment project.

Where and how to find investors

The company can find financial support from credit institutions, in investment funds, at .

The main condition for success is the competent attraction of those wishing to invest money in a specific enterprise.

For this, it is important that the investment project has a certain attractiveness, which can be achieved high level efficiency.

So, the main task is to find people who will willingly invest money in the company’s fixed capital. To do this, you need to be able to advertise your organization, draw the attention of potential investors to all the advantages of cooperation with your company:

• Present a transparent business plan indicating the current state of affairs and future development trends. Moreover, it must contain a detailed description of all stages.
• Please note the importance of a correctly completed package of documents. Investors will also need the company's current accounts.
• Create attractive terms of cooperation. This could be an offer to take part in the management of the company, providing additional privileges.
• Give an interesting presentation and clearly demonstrate the benefits of your project.

After successfully searching for those interested in financial investments, we can safely say about positive trends in the further development of the enterprise.

Conclusion

Of course, investing in fixed capital can be defined as a painstaking and troublesome way to expand a business, attract new partners, and increase the profitability of an enterprise. For a favorable outcome, having received funds, you need to correctly distribute investments. But first, it is advisable to conduct a thorough analysis of all aspects of the transaction and only after that make an informed decision.

It’s interesting to know what ways to increase your income do you know? Be sure to write about it in the comments and rate our work! And if you know someone who would benefit from this article, please share it! And this person will definitely tell you: “Thank you!” 🙂

Freelancer, creative and business

Hello !

Investments in fixed capitalclassified as capital investments. Novice investors believe that by buying shares of a company, they are investing in capital goods.

Because in the event of bankruptcy, a share gives the right to own property (what will remain after the creditors' claims are satisfied). Actually it's different directions investments.

Investments in fixed capital – investments in means of production and non-production facilities. This is money for a specific material object that creates material wealth or creates conditions for the reproduction of labor power. Not trademark, securities or letter of intent. At the same time, the cost of such an object increases.

Kinds

The type of investment depends on the purpose of the fixed capital. This:

• investments in production assets (production lines, equipment, buildings, etc.);
• non-productive investments, when cash flows are directed to the creation and development of household, social and cultural facilities, healthcare I , infrastructure.
• WITH remainder and structure PKI

The composition is well shown by accounting, in the accounts of which fixed assets are taken into account. This:

• expenses related to land plots;
• buildings, structures and communications to them;
• technological lines, machines and equipment;
• motor transport;
• furniture, appliances, tools;
• objects of intellectual property, IT -development, computer software;
• perennial plantings.

By technological structureinvestments in fixed capital are related to:

• with the execution of construction and installation works;
• with the implementation of commissioning works;
• with the purchase of equipment, tools, inventory, protective clothing;
• with other capital works.

There is another division of investments by structure (volume):

• gross – the total volume of investments from all sources;
• net - gross, reduced by the amount of depreciation.

Sources of financing

Investments in fixed capital are significant amounts, but without this the company simply cannot operate. There are 3 sources of funding.

Attracting investors

Third-party investors are not only interested in development, they are attracted by the opportunity to make decisions. Therefore, large third-party investments threaten the loss of independence.

Money from fixed capital investors comes as:

• income from the sale of own securities;
• profit intended for payment of dividends, but by decision With advice aimed at the development of the company;
• finances of the budgets of the Russian Federation at various levels (technical and humanitarian assistance, we often provide free of charge).

Your funds

Own money is often the main source of investment in fixed assets. This:

• capital contribution;
• retained earnings;
• depreciation;
• released finances as a result of the sale of assets;
• insurance compensation paid upon the occurrence of an insured event (accident, natural disaster).

Borrowed funds

Borrowing funds for investment in fixed assets is not a good idea, since you need to pay off the added value - interest. This:

• commercial bank loans;
• loans from organizations ( mutual fund , investment fund, etc.);
• loans f federal budgets.

PKI directions

If we consider capital investments from the point of view of reproduction, then their can be divided into 2 directions:

• investments related to extensive development (expansion of existing facilities, construction of new ones);
• investments related to intensive development (modernization, reconstruction).

In Russia last 5 years volume investment in the first place is construction (57–65% of the total volume). The second is the purchase of new fixed assets (20–25%). And only then reconstruction and modernization (15–20%).

Accounting Features

Investments are accounted for excluding VAT. From this rule according to Tax Code RF (Article 170 Part 2) there are exceptions:

• if the fixed capital is exempt from taxation, it is accounted for at its declared value;
• e if the purchased machines produce products for export.

Since all accounting is carried out in rubles, investments in fixed capital in foreign currency recalculated at the Bank of Russia exchange rate upon completion of the transaction.

In addition, the valuation of investments is tied to the prices of the period for which the statements are prepared. Therefore, when accounting for investments in fixed assets, I recommend using the official b new methodology (Order of Rosstat No. 746 dated November 25, 2016 with amendments and additions).

What determines the effectiveness of investments?

When an investor determines an object for investment, he must take into account:

• investment climate of the country and a particular region;
• the pace of development of the entire industry;
• performance indicators of this enterprise over the last 3–5 years (the longer the reporting period, the better).

1. They have good financial and economic performance indicators.
2. A competent management strategy made it possible to overcome the crisis years. There is an absolutely incompetent leadership, preoccupied with lining its own pockets. Then, even in the presence of a formal dictatorship, one cannot expect stable good indicators.
3. There is a core of professionals (there is no staff turnover).
4. Good material base. It will be of little use if investments in fixed capital are actually spent on purchasing a line, but there is no premises. Or the roof is leaking, the windows are full of holes, the plaster is falling on top. Expensive technology will be stolen for scrap metal.

Differences between investing in working capital and fixed capital

Working capital is intended for the purchase of goods, raw materials and supplies. The main one is for means of production. Therefore, in the short term it is more profitable to invest in the short term. Like in trading: they took money, bought goods, and sold them for a profit.

Investments in fixed assets imply stable output. The costs are higher (the cost of a beer bottling line and 100 cases of finished products are not comparable), but in a few years, after passing the break-even point, the income from investments will steadily “feed” the investor. Of course, if the market situation does not change for the worse.

Advantages and disadvantages

If earlier investors, even ours, even foreign, actively bought shares, but now the trend has changed. More and more financiers are considering the real sector and capital investments as a profitable investment.

Main advantages:

• V the possibility of receiving regular income for a long time;
• G The government provides benefits and preferences for investments in the real sector.

For the company, this also means consultations, support from the best specialists, exchange of experience, and training.

Of the minuses:

• uh then the investment is for the future, there will be no quick return;
• d For small and medium-sized investors, it is difficult to choose an investment object.

A significant disadvantage for management is the need to:

• report on the money used;
• make decisions based on the interests of the investor.

As you can imagine, this is very annoying d directors. In addition, there is a verification procedure before investments, additional reporting to control authorities. Therefore, if additional capital is needed, the manager turns to a commercial bank.

Risks

If the company is chosen correctly, the investment risks are low. Although you cannot count on high profits in the near future, investing in fixed capital is a reliable investment.

Step-by-step instructions for investing in fixed assets

Simply deciding that additional funds are needed is not enough. Required:

• With leave a business plan. Competent calculations proving the return on investment;
• O limit the fee for investments (% of income, share in the business);
• R place information on the market (investment funds, broker banks, etc.);
• P negotiate with investors;
• P sign a contract.

The best brokerage companies providing investment assistance

I understand that the task of finding an investment property is difficult. If you have money, but no time or knowledge, contact the best brokerage companies.

I always remind you of the importance of preparation and calculations. Any investor will want to view financial statements, check the calculations and verify for yourself the profitability of your investment. Therefore, get your financial statements in order, pay off a large accounts receivable and develop a credible business plan.

Do not refuse the help of companies specializing in finding investors. They are often asked the question: “Where to invest?”, so the right one V I will be found faster.

Investment strategies

Investing in fixed capital is similar to buying shares of corporations and small companies in the American market:

• the decision is made on the basis of financial statements;
• all the money is not invested;
• the probability of growth is calculated.

Alternatives

An alternative, especially for medium and small investors, can be considered:

• purchase of long-term securities;
• purchase of government bonds;
• contract with investment fund(let it work, but at sea);
• organization own business.

Before studying such a concept as investment in fixed capital, we need to take a closer look at the definition of the term “fixed capital”.

Definition

Fixed capital is represented by the property of a business entity in monetary terms. Its structure includes material assets in the form of real estate and equipment, land and transport, financial assets in the form of securities, debt of counterparties and investments. Also included in fixed capital are intangible assets (licenses, patents and grants).

Based on the foregoing, it should be noted that investments in fixed assets are financial investments that contribute to purchases, as well as the creation and subsequent expansion of the organization’s fixed assets. As a result of such attraction of additional funds, it becomes possible to build new facilities, repair and modernize equipment, or purchase new transport, inventory or necessary tool. Also, a sufficient amount of investment in fixed capital allows you to purchase real estate and carry out other actions that contribute to the development of a business entity.

The role of investment

In order to occupy a high competitive position in a particular market, any enterprise strives to improve its own technologies, improve its own commercial efficiency and viability.

In carrying out any production activity, resources are used. Ultimately, such consumption results in the creation of finished products. Consumed resources are monetary, tangible and intangible assets that are simply necessary for the functioning of a business entity. Therefore, investment in fixed capital is the main driving force growth of production volumes and its economic viability.

Also, attracting additional capital contributes to fine and more flexible regulation of prices for finished products, increased profitability and structuring of the production process itself.

Sources of investment in fixed capital

As noted above, investments are the main stimulating force for the development of any enterprise. However, it (the force) may require additional funding.

The structure of investments in fixed capital is represented by own and borrowed funds. Thus, it is customary to include profit and depreciation charges as sources of creating own funds. Financing of investments in fixed capital is carried out through bank loans, loans from other business entities, budgetary and extra-budgetary funds, as well as foreign investments.

Each business entity keeps records of investments with identification of factors affecting their performance. In addition to the above sources of these investments, it is also necessary to highlight such as the issue of shares of companies.

In this case, we must not forget about charity, which is becoming important in the structure of investments. It is necessary to take into account the fact that any monetary contributions can be allocated as joint stock companies or holding companies, but also entire groups of industrial funds. These deposits have an irrevocable principle and serve as the most promising source of financial development of both an individual company and the economy as a whole.

Result of attracting investments

The main indicator of the effectiveness of this area of ​​economic activity is the index of investment in fixed capital, showing the level of success of the functioning of an economic entity.

Factors influencing the attraction of additional finance

The level of return on these investments is significantly influenced by the following factors:

• competitiveness of goods or finished products of a business entity;
• the efficiency of operating the enterprise's production facilities, as well as their level of workload and rationality of use;
• efficiency of professional and high-quality implementation of investment projects at the enterprise;
• rational use of material, labor and monetary resources of the organization.

The efficiency of investment in fixed capital at the state level depends on:

• economic policy of the state;
• development of the tax system;
• social situation;
• real investment risks;
• level of investment potential.

Own investments in Russia

Analyzing the statistical material over the past years, we can say with confidence that investments in fixed capital in Russia have a constant structure. Yes, the largest specific gravity Such investments are used for the construction of buildings and structures. In second place are investments in basic production tools in the form of equipment, machinery and Vehicle. And finally, in third place are additional funds aimed at developing the housing stock of the Russian Federation.

Foreign investment

Currently, Russia cooperates quite successfully with various countries. The level of its investment attractiveness is quite high.

For example, cooperation with France is to attract investment not in the extractive (raw materials), but in the processing industries.

US and UK investments have been used quite successfully in titanium production and the design and development of civil aviation.

However, considering the events of 2014 (the application of sanctions against the Russian Federation), it is necessary to note the following: last year the volume of foreign investment decreased significantly (by as much as 70%). And this despite the fact that in 2013 the Russian Federation ranked third in this indicator after China and the United States. Now it’s not even in the top ten.

A significant decrease in the level of investment is associated with the conclusion of a deal between Rosneft and the British company British Petroleum in 2013.

Thus, in 2014, China ranks first in direct investment, Hong Kong is second, and the United States is third.

Conclusion

Summarizing the material presented in this article, it should be noted that investments in fixed capital are a fairly effective resource for the development of both an individual business entity and the state economy as a whole. Therefore, appropriate measures must be taken both at the country level and at the enterprise level to attract additional funds.