ХІV Міжнародна науково-практична інтернет-конференція

The main type of investments are capital investments. Capital investments called investment for construction or acquisition of fixed assets (funds). Capital investments otherwise referred to as investment in fixed assets). Capital expenditures may be used to create new objects of fixed assets or their reconstruction of existing facilities. There is an objective trend that over time, steadily increasing proportion of capital investments which is directed to reconstruction, including technical re-equipment of production, in the total amount of capital investments. In connection with this reduces the share of capital investments allocated for the construction of new fixed assets. The fact that the reconstruction of more cost effective than new construction, because it requires a much lower cost, and is carried out in a shorter time than the construction of new fixed assets.