EVALUATION OF INVESTMENT AS A TOOL FOR FINANCIAL CONTROLLING

Abstract

The purpose of this article is to highlight the usefulness of the application of financial control in the enterprise in order to take accurate investment decisions. The paper analyzes the methods of assessment-no investment projects. To this end, the threshold of profitability, operating leverage, the net present value and internal rate of return are considered. Each method is illustrated using a numerical example of the financial data of enterprises of the SME sector. At the end of an assessment, based on selected methods, the cost-effectiveness of the investment is determined.