Sources of investments. Internal and external sources.

The content of investments includes financial assets, a portfolio of securities, property rights and any other property that is invested in certain objects of activity of the economic entity. The main objective of any investment process is to obtain income from the object where the property was invested. A person who invests in finances or other property is called an investor. Capital investments are a type of investment, they are usually invested in fixed assets, in addition, these are the costs of modern production, the construction and expansion of an enterprise, its modernization and technical equipment that meets the realities of the modern world.

Sources of investment cause the supply of these activities with useful financial resources. There are certain types of financing, which are subdivided by the frequency of financing, by duration, by the status of the investor and by the origin of financial resources. External sources of formation of resources of an investment kind are borrowed and involved sources of financing of realization of investment projects. Internal sources of investment are individual means of implementing investment projects . Individual sources of investment resources creation are financial assets and other property of the company's owners, attracted for the implementation of the investment portfolio.

Thus, sources of investment of an individual character are depreciation charges. Amortization is the main source of funding for simple reproduction of the fixed assets of enterprises. Their size is due to the multiplication of depreciation rates, which are set on the book value of groups of fixed assets used in the production process of the enterprise.

Thus, it should be said that the sources of investment are channels for the functioning and expected quality of receiving cash, as well as a list of economic entities that can provide these funds. The basis of the project financing strategy is to develop financing plans based on the project's own characteristics and factors affecting it.

With regard to such a concept as the sources of investment in the enterprise, it should be said that any organization in order for investment activity to begin, decides for itself a multitude of tasks. These tasks include the definition of the purpose of investment and the development of investment policies, in addition, the definition of the investment project and its rationale. Sources of investment are exposed to an absolute risk, because it is difficult to predict for 100% how the expected investment project will be implemented. Therefore, the tasks of the enterprise can be considered to be the determination of the ratio in the application of own and borrowed investment resources and evaluation of the effectiveness of the future investment policy.

The activity of investment assignment at the enterprise, as well as the sources of investment, are aimed at justifying and implementing useful forms of investing financial resources aimed at increasing the potential of the company's economic order. There are two types of sources of investment resources of any enterprise, these are internal and external. Internal sources are traditional investments of any enterprise, which have two components. This deductions of depreciation and profit in the pure form of accumulated and undistributed nature. They are set for the period of calculating the value of this capital.