出版社：University of Bucharest and Nicolae Titulescu University
摘要：This article presents the financial investment approach and the investment evaluationmethods, which are criteria for assessing both investment projects and their funding sources. Animportant role in the analysis carried out is played by the investment decision and financingdecision quality. Making an investment decision implies computing the related investmentefficiency indicators. They allow the comparison of several variants of the same investment projectas well as their comparison with other projects in the same industry or in other industries. Thefinancing decision concerns the selection between their own sources (share capital, depreciationfund, profits, reserve funds, additional capital, revenues from investments), attracted sources(domestic resource mobilization) and borrowed sources (credits).
