摘要：The paper presents an analysis of the concept of capital on the basis of applications of this term in literature on the subject. As a result of analyses a definition of capital was proposed and subsequently it was used in this paper. Three methods of allocation of financial resources are used: consumption, hoarding and investing. Indirect and direct capital investment in economic activity are presented in detail. On this basis formulas were developed for the evaluation of efficiency of planned financial investments for four capitalisation types: simple, aggregate, with multiple advance and non-advance payments.
关键词：capital; investing; financial planning; return on equity; interest; types of capitalization
