CRITERIONS FOR THE EFFECTIVENESS OF SOCIALLY IMPORTANT INVESTMENT PROJECTS AND THEIR FORMULAS ADOPTED IN RUSSIAN PRACTICE

Abstract

The article analyzes domestic guidelines for assessing the effectiveness of investment projects reflected in the regulatory documentation, both current and invalid. Considered are methodological approaches to calculating key performance indicators of investment projects - net discounted income, internal rate of return, discounted payback period and profitability index. The results of the analysis and recommendations for the further development of national regulatory documents for project analysis and methodological approaches to assessing the effectiveness of socially significant investment projects are presented. The results of the analytical work presented in the article are planned to be used to create a methodology for the selection of socially significant projects for the provision of state support.