Abstract

This article substantiates theoretical approaches to evaluating the efficiency of investment projects in the field of public utility services, taking into account all elements of the system for public utility service delivery. The proposed methodology is based on the calculation of social, economic, and budgetary efficiency of the investments. Calculation of social efficiency is based on accounting lower prices as a result of cost savings arising due to the investments, and improving the quality of services. Calculation of budget efficiency savings assumes the costs of public utility services provision over the budgetary investments to economic efficiency of public utility services. The developed method has been tested at a Ukrainian public utility company.

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