Principles of cost-based assessment of investment attractiveness of companies
( Pp. 18-23)

Purpose of research. This article is devoted to substantiating the principles of a cost-based approach to assessing investment attractiveness. To achieve this goal, the concept of investment attractiveness is defined in the context of the economic interests of modern investors. The article reveals the essence of a comprehensive approach to assessing the investment attractiveness of a company based on determining the value of business, intangible assets and intellectual property. Conclusions. As a result of the research, the following principles of an integrated approach to assessing investment attractiveness were substantiated: the principle of versatility and dynamism of investment attractiveness; the principle of interconnectedness of investment attractiveness with the investment goals of investment entities and cost-oriented indicators; the principle of increasing the importance of IA, OIS for the development of modern companies and increasing their investment attractiveness, especially in high-tech sectors of the economy the principle of taking into account socio-economic parameters and risks caused by the dependence of the competitiveness of a modern company on the implementation of the concept of socially responsible business.

Tazikhina T.V., Andrianova J.V., Popov N.A., (2020), PRINCIPLES OF COST-BASED ASSESSMENT OF INVESTMENT ATTRACTIVENESS OF COMPANIES. Economic Problems and Legal Practice, 5 => 18-23.

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comprehensive approach, investment attractiveness, intellectual property, intangible assets, business value.