THE IMPACT OF REGIONAL INVESTMENT ATTRACTIVENESS AND MANAGEMENT ACCOUNTING TOOLS ON INVESTMENT ACTIVITIES OF ENTERPRISES

The purpose of the study is to determine the ways which intensify the investment activity of enterprises in the Russian Far East. They performed the comparative analysis of the rating methods used in the Russian Federation to assess the investment attractiveness of the regions. It was revealed that a common characteristic of the analyzed methods is to consider the infrastructural factor and their institutional environment, and, in particular, the presence and quality of the business support infrastructure. These factors directly affect the investment attractiveness of a single enterprise and project, as they form the investor's attitude. To increase the investment attractiveness of the Russian Far East regions, it is necessary to use the experience of the Asia-Pacific countries. The work formulated recommendations on the application of Chinese experience in relation to Russian territories with preferential economic regimes. To solve the problem of efficiency, increase and intensity the investment activities of enterprises, the concept of management. accounting tool application is proposed.