摘要：The development of the enterprise is related to the investment activity. In the contemporary conditions the investment activity has to be oriented to the goods with assentially higher value added, it means to the sofisticated products. The aim of this paper is the evaluation of investments efficiency through the methodics of economic value added (EVA) – accounting documents assimilation, their interconnection, transformation and results as their relation to the NET CASH FLOW indicators.
关键词：investment; value addded; economic value added (EVA); operative assets; operative profit; capital costs; investment development of the enterprise
