The investment component in the development of a commercial organization and its place in the financial management system

The article identifies and explores the role of investments in the formation of a commercial organization and determining its place in the financial management system. It considers the problems of financial management related to investment activities, describes in detail the goals of financial management and the importance of competent management of financial investments in a commercial organization. Particular attention is paid to the influence of innovations, digitalization and AI-based technologies on the work in the field of investment activities of the financial management system. The article uses experimental analysis based on mathematical modeling to study the impact of the cost of capital on financial indicators, especially on the return on equity ratio, and examines how this can affect the investment attractiveness of a commercial organization and how this affects the development of the company's financial management system. The article puts forward two hypotheses, according to which, investments in increasing the value of equity and the value of the company give it the ability to obtain greater profits in the long term; for financial management, the issue of investments is a tool for achieving its goal - maximizing the profits of the company and its owners. Each of these hypotheses is confirmed in the course of the study. The article uses the research methods of analysis, synthesis, modeling, observation and comparison, as well as data processing and interpretation. The relevance of the work lies in increasing the interest of investors in the development of companies, and financial managers in attracting additional funding for projects. The scientific novelty of the study consists in identifying the relationship between the degree of investment activities of the corporation and the level of profitability, as well as the development of the financial management system and the role of the cost of capital in this process. The scientific study was conducted on the example of a large retail chain for the sale of household appliances PJSC M.video. The organizational and economic characteristics of the company are described in detail; its investment activities are analyzed; ways to improve financial results are identified. The work provides recommendations for improving the work of the company's financial management system in the field of investment management. The need to increase capital and the value of the company to boost the investment attractiveness of a commercial organization is emphasized. The authors declare no conflicts of interests.

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