The lack of an effective mechanism of state regulation of investment, low profitability of the bulk commodity, the high cost of borrowed funds led to a significant decline in investment activity in agriculture. In order to restore the material and technical base of agriculture it is necessary to ensure flow of investment resources from external sources by increasing the investment attractiveness of agricultural enterprises. This is required substantiation of methodical approaches to develop methodological tools of investment appeal.

We believe that the investment attractiveness of enterprise is characterized by efficient use of the resource potential of the property, solvency, financial stability and its ability to economic growth, improving return on capital, technical and economic level of production, quality and competitiveness.

Investment attractiveness of the enterprise should be viewed through the perspective, profitability, efficiency and minimizing the risks of investments in its development.

Note that the term "investment attractiveness" in the economic literature has such expressions as "investment climate", "investment image." Under the investment climate is understood the environment in which investment processes occurs. Formed investment climate influenced by political, economic, legal, social and other factors that determine the conditions for investment in the country (industry, region specific company) and determine the level of risk investment. Investment Climate Assessments vary over a wide range – from favorable to unfavorable. It is considered favorable climate that provides active investors, encourage capital inflows. Unfavorable climate increases the risk to investors, leading to capital outflows and slowing investment.

In domestic practice is not defined specific methodology for assessing the investment attractiveness of regions or enterprises, as recently increasingly offered different methods of calculation of investment attractiveness. The choice of a different methodology defined set of parameters that influence the investment attractiveness.

Some economists believe that the investment attractiveness is determined by the level of investment income from investment capital. We believe that this approach differs narrow scope as to produce adequate results requires that investments were made with the same degree of risk that is almost impossible.

The most prevalent approach that determines the investment attractiveness as a set of social, political, economic and natural psychological characteristics. Methods of evaluation involves the use of integral index – the reliability of the investment climate, to assess which is formed on a set of particular indicators. The higher the value of the integral reliability index investment climate, it is more favorable in the region. This method has some drawbacks, including performance assessment vagueness and ambiguity evaluated characteristics.

Another method of assessing the investment attractiveness that deserves attention is the practice may be a model that includes cost and risk components. The economic component is the ratio of return on investment to investment, but risky component needed to assess the level of overall risk.

Note that the investment attractiveness affects a large number of factors, namely political, industrial, resource and raw, innovative, social, human, financial, infrastructure, investment, consumer, environmental. Each factor covers a set of indicators that determine the effect on attractiveness. The method includes both qualitative and quantitative indicators. The set of quantitative indicators ranged by the degree of impact on the rate of investment in fixed assets, characterizing investment activity in the region, are the most significant indicators for calculating risk component. The relationship between the volume of investments and investment attractiveness index is determined using correlation analysis.

For comparison of quantitative and qualitative indicators, and to use them in subsequent calculations point scale is used, whereby each indicator on the basis of priorities assigned a weight. The advantage of this technique is the ability to compare investment attractiveness of different regions and optional application allows the analyst to change the number of these parameters.

It should be noted that in each region are enacted and implemented investment projects.

Implementation of effective investment projects in several enterprises of different industries can allow the region to get out of the crisis or to improve their rating.

However, investment attractiveness of enterprises may be determined by various methods, but the most common is the rating evaluation of economic activity, which is based on a multidimensional comparative analysis. Note that the task of system analysis is to identify all the factors that ensure the investment attractiveness of the company. Obviously, the more indicators will be used to assess the more reasonable conclusions from the analysis. However, increasing the number of indicators complicates assessment methodologies and makes it less effective. Therefore, the selection and justification of benchmarks of financial and economic activity of agricultural enterprises should be based on existing methods and leave evaluation purposes and needs of certain categories of investors in the analysis.

Thus, we have proved system of indicators based on data from statistical reports of enterprises rating is so massive, allows you to monitor changes in financial and economic performance. Initial figures for the rating is divided into four blocks, allowing potential investors to fully consider the impact of the enterprise and its development potential.

Overall system performance will, in our opinion, justify the trends and prospects of the company, creating thus its attractiveness. The proposed system of indicators adequately characterizes the ranking reveals their strengths and weaknesses. Together, all indicators will form a comprehensive comparative rating estimation of financial and economic state of individual farms or the region as a whole. The basis of comparison is the rating of enterprises for each indicator of reference now that is higher results for all comparable indices.

We believe that the advantage of the proposed method of multidimensional comparative analysis of investment attractiveness of agricultural enterprises is undertaking a comprehensive evaluation of diverse factors on which the comparison of the objects. Results of rating will allow potential investors, on the one hand, to obtain objective information on the most investment attractive farms, on the other – to determine priorities for investment market. Thus, the strategic priority investment farms with high investment attractiveness should be a focus on attracting financial support for projects at the regional level; with an average level – great interest of foreign investors who plan long-term goals and are able to invest significant amounts of money; for companies with low investment attractiveness is the most acceptable form of raising funds to the extent necessary to ensure the modernization program production, and this is only possible if a change of ownership.

Key words: investment, investment attractiveness, investment climate, investment potential, investment risk, investment project, agricultural enterprises.