The Principles of Establishment of Investment Responsibility Centres

Abstract

The presented scientific research deals with establishment of investment responsibility centres. The research is aimed at identifying the principles of establishment of investment responsibility centres, development of the model of establishment of these centres and methodology of application of such model by scientific literature analysis. The research follows the method of decomposition, based on the analysis of scientific literature on establishment of responsibility centres and classification of responsibility centres and investments. The results of the analysis have been used for development of the model of establishment of investment responsibility centres and methodology of its practical application. Theoretical significance of the research is evidenced by the analysis and summarisation of attributes characteristic of responsibility centres and investments, as well as of the classification of responsibility centres and investments and their subsequent combination in the model of establishment of investment responsibility centres. In terms of practical applicability, the research and developed model are focused on strengthening of the liability for investments in business companies.