Economic Analysis: Theory and Practice
 

Theoretical approaches to creating a scheme of investment analysis of business entity's current assets

Vol. 17, Iss. 3, MARCH 2018

Received: 24 January 2018

Received in revised form: 2 February 2018

Accepted: 16 February 2018

Available online: 27 March 2018

Subject Heading: INVESTMENT ANALYSIS

JEL Classification: G11, G31, О22

Pages: 507–514

https://doi.org/10.24891/ea.17.3.507

Khromykh N.A. Voronezh Institute (Branch) of Moscow State University of Humanities and Economics, Voronezh, Russian Federation
natali80@mail.ru

ORCID id: not available

Importance The article underpins the role and place of investment analysis of current assets. The main idea is to present a scheme of the analysis with a logical description of its consecutive order, including from the standpoint of prospective, operational and retrospective analysis.
Objectives My purpose is to investigate the investment analysis of current assets, develop a new approach to substantiating its place, analytical treatment of investment in current assets enabling to create an efficient investment portfolio.
Methods I apply methods of deduction, induction, logical analysis, and synthesis.
Results The paper presents a scheme of interaction between separate blocks of complex investment analysis of current assets of a business entity and substantiates its importance.
Conclusions The developed system of complex investment analysis of current assets, evaluation of the mechanism of interaction and identification of various links between the generalized indicators of the analysis help define the extremely important role of current assets in the formation of a logically completed concept of investment analysis, which in turn acts as an independent scientific direction within the framework of an integrated economic analysis.

Keywords: investment analysis, current asset, investment analysis

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