INVESTMENT PROJECT AS A TOOL FOR INCREASING THE EFFICIENCY OF USING PRODUCTION RESOURCES AND REDUCING COSTS

The paper examines an investment project for the modernization of grain drying facilities of an agricultural enterprise as a factor in increasing the efficiency of use of production resources and optimizing the costs of post-harvest grain processing. The feasibility of replacing the existing grain dryer DSP-32 with a modern grain drying complex ZLATA 30, characterized by higher productivity, reduced specific energy consumption and lower product losses, has been substantiated. The economic efficiency of the project was assessed based on an analysis of the financial and economic state of the enterprise and calculation of discounted cash flows using indicators NPV, IRR, profitability index and discounted payback period, as well as scenario analysis of the sustainability of results to changes in key parameters. The obtained calculations confirm the project’s ability to generate a stable positive cash flow, reduce total costs and increase the productivity of the enterprise’s production activities in the long term.