Abstract:

The article is devoted to the peculiarities of investment analysis applied to innovative projects in the context of the process of improving the quality of products. Specific features of the analysis of the efficiency of capital investments at enterprises are considered, difficulties the innovation enterprise encountered in the course of its production activities are noted., The author's approach to the formation of criteria for comparing costs and results with the purpose of assessing the effectiveness of investment decisions is grounded by mathematical instruments. The article suggests the author's approach to the formation of reserves for attracted borrowed funds to finance investment projects aimed at improving the quality of products and noted that it is advisable to fulfill a number of conditions, such as the selection of the most technically and economically justified projects allowing to form reserves at a rate less than the entire value borrowings, as well as to shorten the terms of project implementation, which will allow to divert financial resources into reserves for shorter periods