Kazan (Volga region) Federal University, KFU
KAZAN
FEDERAL UNIVERSITY
 
MATHEMATICAL TOOLING OF ACCOUNTING NON-ECONOMIC CHARACTERISTICS DURING THE ASSESSING PROCESS OF INVESTMENT PROJECT EFFECTIVENESS
Form of presentationArticles in international journals and collections
Year of publication2019
Языканглийский
  • Puryaev Aydar Sultangalievich, author
  • Puryaev Arslan Aydarovich, author
  • Bibliographic description in the original language 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.
    Annotation 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.
    Keywords non-economic characteristics; assessment of efficiency; impact assessment; project appraisal; mathematical tooling
    The name of the journal Entrepreneurship and Sustainability Issues
    URL https://jssidoi.org/jesi/article/426
    Please use this ID to quote from or refer to the card https://repository.kpfu.ru/eng/?p_id=220115&p_lang=2

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