Investment call one of stages of development of the enterprise or national economy. Today investments into fixed capital are a powerful part of total amount of investments of any enterprise. It should be taken into account that an indicator of the volume of investment into fixed capital changeable. In the course of production depending on what basic needs of any given enterprise are, this figure can change and is quite considerable.
Allocate the following types of investment into fixed capital (on spheres of financial investment):
- agriculture;
- hunting and forestry;
- sphere of construction;
- industry;
- work of hotel and restaurant business;
- transport and sphere of communication;
- trade;
- repair of cars and household products;
- fisheries;
- the operations connected with real estate objects;
- health protection;
- education;
- sphere of public administration;
- financial activity;
- culture and sport;
- provision of services municipal and individual.
In the called spheres of the loudspeaker of investments into fixed capital steadily it is traced. Of course, their indicators strongly vary depending on an efficiency indicator.
Certainly, on indicators of how investments into fixed capital of the enterprise affect its functioning, different factors influence. At the nation-wide level it can be:
- expediency of the economic policy pursued in the country;
- indicators of perfection of a tax system;
- social situation in the concrete state;
- investment risk for kapitalovkladchik;
- the conditions created for attraction of the capitals because of borders of the country.
It is necessary to consider that decrease in investments into fixed capital can be result of inefficiency of the investment policy pursued in the state. An important factor which can be also displayed on how foreign investments come to fixed capital is the rate of inflation in the country. At the local level, when it comes to certain regions of the country and the concrete enterprises, can affect the volume of investment into fixed capital:
- competitiveness of the offered products;
- extent of use of production capacity and fixed assets;
- rationality in the address with the available resources of the enterprises;
- efficiency and goodness of projects of investments which are implemented by firms and the companies.
Each firm keeps account of investments into fixed capital, defining those factors which affect their indicators. Among sources of financial flows it is possible to call own means of firm or company, assets of land funds and also patents, trademarks, software products which belong to industrial activity. Also investments into fixed capital arrive from the attracted assets of a share issue of the company. Charity has huge influence on structure of investments into fixed capital of the enterprises. It should be taken into account that monetary contributions can be allocated with the holding companies and joint-stock companies and also groups of an industrial and share sample. Such deposits are made by the irrevocable principle and are one of the most perspective sources of financial development of firms, the companies and economy in general.