Investment attractiveness of the enterprise: the essence and features of assessment

The article is devoted to the study of the nature, approaches to classification and fundamental factors of the investment attracti-veness of the enterprise. A prerequisite for ensuring a sustainable and competitive development of enterprises is the access to invest-ment resources and the ability to attract them, taking into account the investment attractiveness of enterprises. The purpose of the paper is to determine the essence of the investment attractiveness of the enterprise and its features from the standpoint of assessing the investment attractiveness of the enterprise in the current economic conditions in Ukraine. It is grounded that investment attractiveness is a complex concept because it reflects the opinion of a certain group of investors regarding the risk ratio, profitability ratio and value of financial resources of the enterprise, as well as represents a set of certain objective features, properties, means and capabilities of the economic system that determines the potential payment demand for investment. The main classification features of the investment attractiveness of an enterprise are the following: the position of the valuation entities, the type of investor, time horizon, the approach to the valuation and the purpose of the valuation. An important condition for the existence of the enterprise is the ability to determine a number of qualitative characteristics of the influence of the internal and external environment on the overall level of financial condition of enterprises and the efficiency of use of enterprise resources. Analysis of existing methodological approaches to the analysis of the assessment of the investment attractiveness of the enterprise indicates the feasibility of applying the methodology of integrated assessment of investment attractiveness of enterprises, taking into account the type of activity, the main risks of a particular industry, cost structure and features of formation of profit of the enterprise.