I. Kulko-Labyntseva. Capital investments as the main element of the development of scientific and technical progress in the enterprises of the machine-building industry of Ukraine.

Abstract

The article considers various scientific approaches to the definition of the concept of "investment". This allowed us to analyze in more detail such an economic category as "capital investment". With the help of scientific methods of cognition, the author offered his own interpretation of the concept of "capital investment", which allowed to deepen this concept, to supplement it. In conditions of stable crisis processes in the country's economy, the question of the expediency of developing knowledge-intensive industries remains open. Scientific and technical development of the machine-building industry of Ukraine is impossible without attracting investment resources. Therefore, the development of investment processes at machine-building enterprises is justified. Investments in capital assets are key to the sustainable development of not only a single industry, but also the economy of the country as a whole. The transition from the traditional policy of investment activity to the expanded policy of the investment process at the machine-building enterprises made it necessary, on the other hand, to look at the urgency of the issue of capital investments. On the basis of research on this issue, the author proposed his own interpretation of the concept of "capital investment", as an investment in the acquisition, production by own forces, modernization, reconstruction, for own use, on the basis of sound risk, material non-current assets, intangible assets, financial non-current assets, service more than one year. The question of the sources of capital investment of the machine-building enterprises of the country is still open. Therefore, it is advisable to further study the issue on the part of the need to involve both centralized and decentralized financial resources in order to obtain the necessary investment result. They should be the scientific and technological development of the industry with the subsequent increase in the profitability of machine-building enterprises.