FORMATION FEATURES OF CORPORATIONS INVESTMENT ACTIVITY PROCESS IN RUSSIAN FEDERATION

In conditions of tough competition and an unstable economic situation in the country, one of the important problems is a low corporation's investment activity. The article gives the review of the investment activity role in the formation process and corporation capital increment in Russian economy. The authors represent the definition of "corporation investment activity" based on the process approach and reflecting the transformation of accumulated financial resources in investment spending, and eventually forming the capital gains in the profit form. There are described stages of the corporation investment process, which allow one to study the investments object in detail, adjust the indicators of economic efficiency, determine the level and opportunities to minimize the financial risks for each stage of planning and investment. Economic efficiency is estimated at the final stage of the corporation investment activity process, the conclusion level of which is the application determination of direction of accumulated capital (consumption, accumulation, reinvestment). Hence, the authors prove substantiation of the relevance and effectiveness of the created and presented corporation investment activity process, which contributes to the preservation of the corporation capital structure in positive dynamics and maximizing of economic benefits for investors. Internal and external factors that affect development of the corporations' investment activity process are studied. The main tools, which contribute to its activation and development, are also presented. (c) 2018 Published by Future Academy www.FutureAcademy.org.UK