INVESTITSIYAVIY FAOLIYAT SAMARADORLIGINING IQTISODIY MAZMUNI VA UNI BAHOLASHNING NAZARIY ASOSLARI

Tolipova Baxrigul Farxodovna

doi:10.55439/EIT/vol14_iss2/798

Авторы

Tolipova Baxrigul Farxodovna Xalqaro Nordik universiteti. falsafa doktori (PhD) tadqiqotchi. https://orcid.org/0000-0003-1675-6825

DOI:

https://doi.org/10.55439/EIT/vol14_iss2/798

Ключевые слова:

investitsiya, samaradorlik, sof joriy qiymat, ichki rentabellik normasi, foydalilik indeksi, investitsiya qaytimi, qoplash muddati, diskontlash, kompleks baholash.

Аннотация

Maqolada investitsiyaviy faoliyat samaradorligining iqtisodiy mazmuni va uni baholash mezonlari tizimlashtirilgan. Samaradorlikni sof joriy qiymat, ichki rentabellik normasi, foydalilik indeksi, investitsiya qaytimi, qoplash muddati hamda buxgalteriya rentabellik normasi orqali baholashning afzalliklari va cheklovlari asoslangan. Investitsiyaviy faoliyat natijadorligini moliyaviy natija, resurs-texnologik samaradorlik, noaniqlik sharoitidagi barqarorlik, strategik-institutsional boshqaruv sifati va ijtimoiy natijadorlik mezonlari asosida baholash yondashuvi taklif etilgan. Sof joriy qiymat (Net Present Value, NPV), ichki rentabellik normasi (Internal Rate of Return, IRR), foydalilik indeksi (Profitability Index, PI), investitsiya qaytimi (Return on Investment, ROI), qoplash muddati (Payback Period, PP) va buxgalteriya rentabellik normasi (Accounting Rate of Return, ARR) ko‘rsatkichlarining mazmuni, qo‘llanish sohasi va cheklovlari tizimlashtirildi. Investitsiyaviy faoliyat samaradorligini baholash uchun besh yo‘nalishli uyg‘unlashtirilgan nazariy model taklif etildi.

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