Аннотация
The investment plays an important role in an enterprise development in modern economics. The term “investment” is treated as long-term contributions of material and non-material resources with a view to further profit getting. Fixed capital of an enterprise is the part of its capital, which fully transposes its value on finished goods only in parts and over several production cycles. The investment plays an important role in macro- and micro-levels of economics. Investments (both internal and external) are an important warehouse form for the main applications for efficient functions in Ukraine. In modern economic conditions, there is a need for constant updating, reconstruction, modernization of fixed assets to maintain a high-level enterprise competitiveness. The process of reproduction of fixed assets requires significant capital investments, which can be financed both from their own, and due to attracted sources. The article assesses the level and dynamics of investment in fixed capital, the structure of sources of investment in the reproduction of fixed asset funds has been considered, areas of increased investment activity in Ukraine have been identified. In this article the term “investment in fixed capital” has been clarified; it has been considered the structure and role of investment for the forming of fixed capital of enterprises; it has been determined the demolition of fixed capital and has been justified the usefulness of investment in fixed capital. The investment amount has been analysed on the following indicators: type of assets, sources of financing of investment and economic activity of an enterprise. In this article functions and investment influence on fixed capital have been explored; methods of investment environment of enterprise improvement have been proposed. Methods and approaches for forming attractive investment environment of Ukrainian enterprises have been proposed.