Assessment of finance and investment potential of companies

The article considers the problem of Russian fixed funds depletion, primarily, the industrial companies' funds depletion caused by the absent or insufficient investments. The method to study the investment volume is based upon the statistical reports provided by Rosstat and the Bank of Russia. The purpose of the paper is to analyze the provisions on fixed capital investment at Russian companies within 2014-2016 both in general and structural terms, to identify the reasons for investment bust and the deformation of the investment activity financial&resource base. The companies' fixed funds require investments to provide their technology upgrade. It is necessary to develop a nationwide finance and investment strategy aimed at the investment activity boosting in Russian companies and resolving of financial issues. This is the only way to make the Russian economy develop and grow as well as to push its international competitiveness. The main source of funding the investments into fixed assets of the companies is depreciation deductions and a depreciation reserve developed by a company. However, the situation is the following: due to high fixed assets physical wear and funding absence, depreciation deductions are formed as a result of the re-evaluation of those fixed assets that are seriously worn-out. Indeed, it cannot provide for a real depreciation base. The article is finished by the summarizing of regression peculiarities of the investment financial support in Russia and the conclusion emphasizing the great importance of industrial investments.