Information Model in Making Investment Decisions at the Enterprise
摘要
Strengthening the technological and production sovereignty of Russia cannot be achieved without implementing investment projects. Various alternatives are considered to select projects. In the process of comparing alternative investment projects, management makes a decision. This requires relevant information. In this regard, a scientific problem arises about the need and expediency of determining not only methodological approaches to the composition of information for making an investment decision, but also tools for collecting and summarizing it. The research purpose is to determine and present the information component for making an investment decision in the form of a model that includes an integrated set of accounting information on the external and internal environment, analytical and evaluative information on investments. The paper analyzes theoretical and practical results on the use of methodological approaches and tools in forming an information field in the process of making an investment decision. It was revealed that at present, an integrated approach to the composition and use of the entire information component in the process of making an investment decision has not been sufficiently studied. The composition of integrated data, including accounting, analytical and evaluative information, is proposed. Recommendations for its use in the practice of making investment decisions at the enterprise have been developed.