Peculiarities of accounting for the choice of investments for business projects in business structures

The article substantiates the features of accounting for the investment choice of a business project of an entrepreneurial structure, which include various typologies of investments (industrial, social, regulatory). The process of investing business projects in entrepreneurial structures is defined, which consists of the stages of investment planning, decision-making on implementation, monitoring and control. The scientific novelty and practical significance of the work lies in the formation of two methods of accounting for investment selection based on: net present value and internal rate of return, which are based on the concept of discounting. It is determined that the main purpose of choosing investments is not to create new values, but to improve existing ones by improving quality/productivity or reducing the total cost of the updated product compared to the old one.