Daniela Alice Luta (Manolescu) – University Politehnica of Bucharest, Spl. Independentei 313, Bucharest, Romania
Adrian Ioana – University Politehnica of Bucharest, Spl. Independentei 313, Bucharest, Romania
Daniela Tufeanu – University Politehnica of Bucharest, Spl. Independentei 313, Bucharest, Romania
Daniela Ionela Juganaru – University Politehnica of Bucharest, Spl. Independentei 313, Bucharest, Romania
Bianca Cezarina Ene – University Politehnica of Bucharest, Spl. Independentei 313, Bucharest, Romania
6th International Scientific-Business Conference – LIMEN 2020 – Leadership, Innovation, Management and Economics: Integrated Politics of Research – CONFERENCE PROCEEDINGS, Online/virtual, November 26, 2020, published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-39-4, ISSN 2683-6149, DOI: https://doi.org/10.31410/LIMEN.2020
Our starting point is the definition and classification of investments, both financial and accounting. Thus, in a financial sense, an investment represents the change of an existing and available amount of money, with the hope of obtaining a higher but probable income in the future. In the accounting sense, an investment is the allocation of an amount available for the purchase of an asset, which will determine the future financial flows of income and expenses. Investments can be classified into two categories: domestic investments – consist of the allocation of capital for the purchase of machines, equipment, constructions, licenses, patents, etc. Their purpose can be to reduce costs, increase production, improve quality, increase market share, etc.; foreign investments – consist of capital investments in shares in other companies. They are also called financial investments and aim to increase the value of the company and diversify sources of income. We also analyze in this article the investment decision. The investment decision is the most important financial decision which a manager has to make. An investment usually involves allocating large sums of money in the long run, with a relatively high degree of risk. We also present and analyze both the stages of establishing an investment decision and the methods of evaluating an investment project. The article also presents management elements regarding the investment recovery term; discounted net value method, investment risk assessment.
Financial management, Investments, Educational systems.
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