%0 Journal Article %T Theoretical and Practical Approaches to the Determination of Investment Potential of Railways of Ukraine §´§Ö§à§â§Ö§ä§Ú§é§Ö§ã§Ü§Ú§Ö §Ú §á§â§Ñ§Ü§ä§Ú§é§Ö§ã§Ü§Ú§Ö §á§à§Õ§ç§à§Õ§í §Ü §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§ð §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Ô§à §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§Ñ §Ø§Ö§Ý§Ö§Ù§ß§í§ç §Õ§à§â§à§Ô §µ§Ü§â§Ñ§Ú§ß§í %A Dikolenko Olga G. %J Business Inform %D 2013 %I Kharkiv National University of Economics %X The article is devoted to illumination of approaches theoretical and practical to determination of investment potential railways of Ukraine. Possibilities of application the coefficient of investment potential of railways are considered, the calculation is based on the financial reporting. The calculation it coefficient is represented for each of railways of Ukraine and the proper conclusions are done. §³§ä§Ñ§ä§î§ñ §à§ã§Ó§Ö§ë§Ñ§Ö§ä §ä§Ö§à§â§Ö§ä§Ú§é§Ö§ã§Ü§Ú§Ö §Ú §á§â§Ñ§Ü§ä§Ú§é§Ö§ã§Ü§Ú§Ö §á§à§Õ§ç§à§Õ§í §Ü §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§ð §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Ô§à §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§Ñ §Ø§Ö§Ý§Ö§Ù§ß§í§ç §Õ§à§â§à§Ô §µ§Ü§â§Ñ§Ú§ß§í. §²§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§í §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§ñ §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä§Ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Ô§à §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§Ñ §Ø§Ö§Ý§Ö§Ù§ß§í§ç §Õ§à§â§à§Ô, §â§Ñ§ã§é§Ö§ä §Ü§à§ä§à§â§à§Ô§à §à§ã§ß§à§Ó§í§Ó§Ñ§Ö§ä§ã§ñ §ß§Ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß §â§Ñ§ã§é§Ö§ä §Õ§Ñ§ß§ß§à§Ô§à §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä§Ñ §Õ§Ý§ñ §Ü§Ñ§Ø§Õ§à§Û §Ú§Ù §Ø§Ö§Ý§Ö§Ù§ß§í§ç §Õ§à§â§à§Ô §µ§Ü§â§Ñ§Ú§ß§í §Ú §ã§Õ§Ö§Ý§Ñ§ß§í §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Ö §Ó§í§Ó§à§Õ§í %K investments %K investment potential %K coefficient of investment potential %K railway transport %K §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Ú %K §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§í§Û §á§à§ä§Ö§ß§è§Ú§Ñ§Ý %K §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Ô§à §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§Ñ %K §Ø§Ö§Ý§Ö§Ù§ß§à§Õ§à§â§à§Ø§ß§í§Û §ä§â§Ñ§ß§ã§á§à§â§ä %U http://www.business-inform.net/pdf/2013/1_0/141_143.pdf