THE CLASSIFICATION BASE OF RESEARCHING INVESTMENTS IN THE OIL AND GAS SECTOR
In the process of transformation in the energy sector of Ukraine due to the formation of pan-European energy market, the renewal (physical, moral, intellectual, innovative, informative)of oil and gas companies is necessary which is impossible without real (capital) investments. The main approaches to the classification of investments and the control system of capital investments have been characterized. The importance of a functional approach to the classification of investments at the domestic enterprises has been proved. The given approach has been established to play the role of a mechanism performing the set of separate functions. The classification of the major categories of investment users of enterprise information has been presented among which lenders, investors, buyers and customers, suppliers and contractors, shareholders and owners, managers and executives, auditors can be singled out. The author’s classification of real investments in the oil and gas industry has been offered due to the following criteria: the sources of funding, direction, regionality and forms of reproduction. The author’s indication of investment classification has been highlighted, namely, depending on the intended effect to divide them into effective and promising. It has been found that classification approaches to the investments are an important factor for effective investment decision.