APPROACHES TO FORMING SALES MANAGEMENT SYSTEMS BASED ON THE ENTERPRISE BUSINESS MODEL

Abstract

The article examines the theoretical, methodological, and applied aspects of assessing the economic efficiency of investment projects in the agricultural sector, taking into account contemporary macroeconomic and environmental conditions. It is substantiated that in conditions of heightened uncertainty caused by macroeconomic imbalances, climate change, and market restructuring, the imperative of well-founded investment decision-making in agriculture is substantially increasing. Scientific approaches to interpreting the essence of economic investment efficiency are generalized, and the core methods of its assessment are systematized, with particular emphasis on dynamic indicators based on the concept of discounted cash flows.
The feasibility of using a comprehensive approach to evaluating investment project effectiveness is proven, integrating indicators of net present value, internal rate of return, profitability index, and payback period. Special attention is focused on the need to adapt classical evaluation methods to the specific conditions of agricultural production, particularly by accounting for seasonality, prolonged production cycles, and the elevated risk profile of agricultural activities.
The features of applying sensitivity analysis and the scenario approach as instrumental tools for increasing the validity of investment decisions are revealed. It is substantiated that utilizing these tools enables the timely identification of critical factors affecting project results and minimizes potential financial losses.
The practical significance of the obtained results lies in their applicability by agricultural sector entities to enhance the efficiency of their investment activities. Prospects for further research are related to integrating modern digital technologies and analytical modeling tools into the investment project evaluation process.