摘要：Investments are the key to the systematic improvement of the economic situation within the country, both at the stage of economic enterprises and in the social environment. The main factor in the enlargement of economy within agriculture sector is increasing the proficiency of investing activities, strengthening the role of the state in the regulation of agricultural activities while maintaining the level of optimal interaction with the free market; reducing production costs; formation and development of marketing strategy; enhancing environmental safety and estimate in the agriculture; and overcome the variation of prices for agricultural and industrial goods. The foundation of investing activities is the timely receipt of an accurate and reliable information about the magnitude of resources’ investment by objects of agricultural practices. Key performance indicators are the basis of a balanced system that determines the methods of formation of these indicators. The object of the research consists in theoretical justification and developing the calculation method characterizing enterprise investing activities. Abstract-logical, monographical, statistical and economical, and examining methods were used while conducting the present research. The materials of domestic and foreign scholars addressed to the problems of developing balanced system of values served as methodological and theoretical background. The key performance indices are the basis of the balanced system of values, hence they should be formed by using the methods of the indicated system. It is recommended in the article that the assessment of investing activities should involve calculating the data characterizing the social activity of an enterprise. Besides, according to the article, the assessment of investing activities in relation to “Personnel and systems” area should be accomplished by using the data concerning the efficiency of human capital investments, the index of expected expertise, and the business reputation of human capital. The assessment of investing activities conducted in respect of “Finance” area should include calculation of the means allocated by enterprise for construction of disposal facilities, the amounts to be invested into environment protection facilities, investments into community, the funds allocated to support cultural and historical units as well as housing and public service facilities, and the funds used in order to support the events of social importance.
其他摘要：Investments are the key to the systematic improvement of the economic situation within the country, both at the stage of economic enterprises and in the social environment. The main factor in the enlargement of economy within agriculture sector is increasing the proficiency of investing activities, strengthening the role of the state in the regulation of agricultural activities while maintaining the level of optimal interaction with the free market; reducing production costs; formation and development of marketing strategy; enhancing environmental safety and estimate in the agriculture; and overcome the variation of prices for agricultural and industrial goods. The foundation of investing activities is the timely receipt of an accurate and reliable information about the magnitude of resources’ investment by objects of agricultural practices. Key performance indicators are the basis of a balanced system that determines the methods of formation of these indicators. The object of the research consists in theoretical justification and developing the calculation method characterizing enterprise investing activities. Abstract-logical, monographical, statistical and economical, and examining methods were used while conducting the present research. The materials of domestic and foreign scholars addressed to the problems of developing balanced system of values served as methodological and theoretical background. The key performance indices are the basis of the balanced system of values, hence they should be formed by using the methods of the indicated system. It is recommended in the article that the assessment of investing activities should involve calculating the data characterizing the social activity of an enterprise. Besides, according to the article, the assessment of investing activities in relation to “Personnel and systems” area should be accomplished by using the data concerning the efficiency of human capital investments, the index of expected expertise, and the business reputation of human capital. The assessment of investing activities conducted in respect of “Finance” area should include calculation of the means allocated by enterprise for construction of disposal facilities, the amounts to be invested into environment protection facilities, investments into community, the funds allocated to support cultural and historical units as well as housing and public service facilities, and the funds used in order to support the events of social importance.
