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SOURCE:   Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 4. P. 185-188.
SCIENTIFIC AREA: Economic Sciences
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Chernysheva Galina Nikolaevna, Safin Al'bert Mirsalimovich
Voronezh State Technical University

Military Educational-Scientific Air Force Centre "Air Force Academy named after professor N. E. Zhukovskii and Yu. A. Gagarin" (Voronezh)

Abstract. The article discusses methodological approaches to the evaluation of investment projects efficiency. The main focus is put on the problem of discounting nonsimultaneous cash flows in the process of real investments implementation. Various options of cash flows evaluation timing are analyzed. To improve the reliability of investment projects efficiency indicators the authors propose to introduce the method of double discounting, the distinguishing feature of which is the multidirectional evaluation of negative and positive cash flows.
Key words and phrases: инвестиционный проект, показатели экономической эффективности, дисконтирование, денежные потоки, упущенная выгода, момент приведения денежных средств, investment project, economic efficiency indicators, discounting, cash flows, loss of profit, moment of c.
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