| Summary: | The assessment of the effectiveness of investments in the sectors of the national economy and, first of all, in agriculture, in most countries of the world is very relevant for all participants in the investment process. The key point of effectiveness is the payback periods of investments. The shorter they are, all other things being equal, the higher the efficiency of investment costs is. In a market economy, changes in the value of banknotes are constantly occurring over time, therefore, in the current conditions, it is advisable to assess the cost and effectiveness of investment costs, considering the time period (time lag). This method will allow to adjust the assessment and cost of financial investments in an investment project, considering the time factor. Agricultural development priorities should be focused on technical and technological modernization and innovation. One of the key directions for the development of the investment process in the country is the renewal of the material and technical base of the agricultural sector.
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