期刊名称:Annals of the University of Petrosani : Economics
印刷版ISSN:1582-5949
电子版ISSN:2247-8620
出版年度:2007
卷号:VII
期号:01
页码:167-172
出版社:University of Petrosani
摘要:The material investments are reflected in the corporal immobilizations, with priority in the devices and in the installations, in the lands and in the fittings, in the buildings and in the constructions, in other endowments, but also in other actions and expenses that are assimilated to the investments. The social and economic mutations that have taken place in the transition process and in the adaptation to the market mechanisms, in our country, impose a new vision concerning the evaluation of the investments. The departure point is represented by the enlargement of the sphere of content of the investment process which structurally and synthetically comprises the three elements: the material investments, the non - material investments and financial investments.