Казанский (Приволжский) федеральный университет, КФУ
КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ
 
MATHEMATICAL TOOLING OF ACCOUNTING NON-ECONOMIC CHARACTERISTICS DURING THE ASSESSING PROCESS OF INVESTMENT PROJECT EFFECTIVENESS
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2019
Языканглийский
  • Пуряев Айдар Султангалиевич, автор
  • Пуряев Арслан Айдарович, автор
  • Библиографическое описание на языке оригинала Puryaev A.S, Puryaev A.A., Mathematical tooling of accounting non-economic characteristics during the assessing process of investment project effectiveness//Entrepreneurship and Sustainability Issues. - 2019. - Vol.7, Is.2. - P.1114-1135.
    Аннотация A search and analysis of sources (articles, conference materials, reviews) was conducted in the Web of Science Core Collection database from 1975 to March 2018 time period (57 sources) and in the RSCI database to March 2018 (48 sources) on the matter of using and recommendations of certain mathematical tooling in assessing the effectiveness of investment projects, taking into account non-economic characteristics. These 45 cases were identified in 41 sources of mathematical methods application in accounting for non-economic characteristics in the process of assessing the effectiveness of investment projects, their advantages and disadvantages. The recommendations on accounting for easily formalized non-economic indicators in evaluating project effectiveness were developed. Criteria have been established for classifying methods for taking into account non-economic characteristics as those that with a high degree of probability can do this in the value (money) scale. A mathematical tooling is proposed for taking into account difficultly formalized non-economic characteristics in the assessment.
    Ключевые слова non-economic characteristics; assessment of efficiency; impact assessment; project appraisal; mathematical tooling
    Название журнала Entrepreneurship and Sustainability Issues
    URL https://jssidoi.org/jesi/article/426
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