| Annotation: | Methods. The theoretical and methodological basis of scientific research was the work of scientists on the issues of evaluating the effectiveness of investments and improving the criteria for evaluating investment projects in accordance with today's challenges. In order to achieve the goal, the article uses general scientific and specific methods: methods of theoretical generalization – to study the process of improving the methods of assessing the economic efficiency of investments in accordance with changes in the environment and the development of scientific and technical progress; statistical methods – when determining the structure of capital investments; generalization and synthesis – to substantiate the scientific approach in improving the criteria for evaluating the economic efficiency of investments. Results. The article highlights issues related to the improvement of criteria for assessing the economic efficiency of investment projects in accordance with the requirements of modern economic conditions and the life of humanity as a whole, recommendations are provided in the field of taking into account the influence of environmental factors when determining the economic efficiency of investment projects. Novelty. The analysis of the structure of capital investments was carried out, the importance of the company's own funds for the implementation of investments was determined, while at the same time solving the question for the owner of the company about what would ensure obtaining a higher income: reinvestment of profit or rational use of dividends in private interests. The need to take into account the influence of environmental factors when determining the economic efficiency of investment projects is substantiated, for which it is necessary to define a toolkit for measuring environmental impact. When determining the economic efficiency of projects, it is proposed to take into account the environmental impact coefficient (EIC), which characterizes the ratio of economic damage to the environment after (DEa) and before the implementation of projects (DEb). Practical value. The results of the conducted research can be useful for business entities and investors who will participate in the post-war reconstruction of Ukraine. |
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