ACCOUNTING CASH FLOWS IN INVESTMENT DIVERSIFICATION PRODUCTION PROJECTS
The article analyzes the existing methodological approaches to assess the effectiveness of investment projects and opportunities of their improvement to better assess the diversification projects.
Keywords: cash flow, efficiency, investment, diversification, synergy, industry production activities,
income, depreciation and amortization.
Alexander G. Erofeev, candidate of economics, associate professor of Samara State University of Economics.