342 AMERICAN Journal of Language, Literacy and Learning in STEM Education www. grnjournal.us AMERICAN Journal of Language, Literacy and Learning in STEM Education Volume 01, Issue 08, 2023 ISSN (E): 2993-2769 Investments as a Source of Development of Industrial Enterprises Tillanazarov Zuhriddin To’xtamurod’s son Namangan state university, Faculty of Economics, 3-course student Abstract In Namangan region, as a source of development of investments-industrial enterprises, information is being provided about the ways of attracting investments and development measures to industrial enterprises. Keywords: investment, formation of investment, capital investments, financial investment, real investments, investment projects, leasing. One of the important aspects of business and production activities of enterprises is the development and maintenance of economic potential. The activity of enterprises in this direction is called investment activity and is regulated by the Law "On Investment Activity" and other legal documents. Investments-enterprises and the scale of the national economy are long-term investments for the purpose of creating new production enterprises or modernizing existing enterprises, adopting advanced techniques and technologies, increasing product production and profit (income). Investments have a special focus on improving the structure of social production, eliminating imbalances in production and ensuring the consumer market. The formation of investments and their use is carried out on the basis of the investment policy of the country and economic entities. This policy determines, firstly, the priority directions of capital investments, secondly, the correct placement and development of production forces, and thirdly, scientific and technical progress and the development of the entire economy. In addition to the enterprises themselves, the state, local authorities and private entrepreneurs can be named as the "master" of investments. Investments often refer to capital investments, which does not negate the nature of investments and does not misrepresent their nature. Investments, like other concepts in the market economy, such as business, competition, and business concepts, are finding their place in the theory and practice of business management nowadays, which is moving from the administrative-command system to the market economy. At the same time, the term "capital investments" has its own interpretations. Capital investments are material, labor and money resources used to restore and grow fixed assets. They were mainly simultaneous in nature and differed from current costs in the form of production costs or product costs. Capital investments will have a targeted nature and cannot be spent on employee bonuses, business travel (business trip) expenses, etc. Financial investments are represented by the purchase of valuable securities, shares, and bonds, depositing funds in bank deposit accounts in order to receive interest. Real investments represent the introduction of funds into capital construction, development and expansion of production. Real investments determine the strength of the enterprise, industry and the entire national economy. 343 AMERICAN Journal of Language, Literacy and Learning in STEM Education www. grnjournal.us Investments serve to strengthen and develop the production potential of the enterprise on the basis of a premeditated goal and an investment project in the first place. The investment project is a set of measures for the planning and implementation of the introduction of capital into the development and expansion of the enterprise in order to strengthen its production capacity and other quality indicators. Preparation and implementation of the investment project includes:  formation of an investment idea (idea);  initial justification of the idea:  analysis of the technical decision provided for in the project;  verification of compliance with certificate requirements;  creating an agreement with state management agencies on the investment project;  preparation of an information memorandum. After the implementation of the above, it is necessary to develop the project and provide a technical and economic justification (from the explanatory letter to the project-estimate documents, which reflect the goals and objectives of investment goals and expected results).[1] Investments, especially when it comes to new construction, expansion or rehabilitation of existing enterprises, are closely related to investment processes, which connect investment goals in time and space. Investment processes have the following components: pre-design justification, design, construction of the direct object (expansion or reconstruction of the enterprise) and commissioning. The last stage of the investment process is important for enterprises. At this stage, the actual and project indicators are assessed and deviations and deficiencies are identified that should be addressed in the same investment process. The main sources and directions of investment in enterprises. In the conditions of the former administrative-command system, where almost all operating enterprises were owned by the state, the main source of investment was state (budget) funds. Although even in those conditions, savings were made at the expense of the profits (income) of the enterprises, the main investment sources, the enterprises did not have a "head" about where to get the funds and where to invest them. The amortization fund of enterprises served as an additional source. These concepts (savings fund, depreciation fund, profit) have not lost their importance even now and are the main source of investments. For example, the main source of investment for state enterprises is: profit, depreciation fund and budget funds, for joint ventures - profit, depreciation fund and credit resources.Internal and external types of identification of investment sources are also used in the planning and management system.[3] Internal sources of investment are:  Depreciation on working capital the enterprise's own financial means formed as a result of allocations;  part of the profit allocated to investment needs;  funds paid by insurance companies and institutions in case of natural disasters and other events;  funds received as a result of the issue and sale of shares of the enterprise;  funds allocated by higher authorities and other bodies on the basis of non-return;  donations and other similar funds. External sources of investment are: 344 AMERICAN Journal of Language, Literacy and Learning in STEM Education www. grnjournal.us  non-refundable funds allocated from the central and local budgets, various funds supporting entrepreneurship;  enterprises in the form of financial or other tangible and intangible participation in the Charter Fund, as well as international finance institutions and individual persons to set the right path.  loans provided by the state and various funds with the condition of repayment, including preferential loans. In the conditions of independent economic activity of enterprises, depreciation allocations occupy the main place in the structure of internal funds. Its share in the enterprise's investment resources is 50% or more. Leasing serves as an important tool for activating investment activity in the conditions of shortage of funds for investment purposes. Leasing is one of the forms of financial-credit relations, which means long-term lease of equipment and equipment from enterprises or specially organized leasing companies. In addition to the parties specified in the lease agreement, commercial or investment banks that have the ability to finance investment projects and provide them with the necessary funds for this may also participate. The main directions of using investments (capital investments) are:  new construction;  expansion and restoration of the enterprise;  modernization of production and technical rearmament;  improvement of movement capacities. New construction includes enterprises, buildings, structures and devices built on the basis of specially developed projects in new areas. The expansion of the operating enterprise means the construction of the next parts of additional production complexes based on a new project, or the expansion or construction of existing workshops of the main, additional, auxiliary and service production. It is mainly carried out in the territory of the operating enterprise or in the areas adjacent to it. Restoration means full or partial replacement of morally and physically worn-out devices and equipment of the operating enterprise with the help of mechanization and automation of production, technological links and the elimination of imbalances in auxiliary service. In the restoration, it is allowed to build new sexes instead of old sexes. Technical rearmament is a set of measures to introduce new techniques and technologies in accordance with modern requirements of certain types of production, mechanization and automation of production processes, renewal and replacement of outdated devices and equipment, and to increase the production structure and level. It is aimed at increasing production intensity, increasing production capacity and improving the quality of manufactured products. In conditions of shortage of financial resources and land, and on the other hand, in order to make more efficient use of existing production capacities, new construction is carried out in a relatively limited condition, mainly only in cases of absolute necessity. Therefore, the most common directions of investment today are the expansion, restoration and technical rearmament of existing production, which generally includes the production of new types of products. Capital investments aimed at new construction and expansion and restoration of existing production are mainly as follows  costs of construction and assembly works; 345 AMERICAN Journal of Language, Literacy and Learning in STEM Education www. grnjournal.us  expenses for the purchase of machines and equipment;  project - expenses for research and other scientific developments. The above types of capital investments describe the technological structure of investments. Currently, the following structure has been formed in the total amount of capital investments for economic development: construction - installation costs - 55-60%, costs for the purchase of machines and equipment - 35-30%, project - costs for research and other scientific developments - 10% . The structure of capital assets according to the form of ownership is the distribution of investments between state, joint-stock, joint, lease and other types of collective enterprises. It is important from the point of view of the use of capital investments, as well as the order and sources of their formation. Practice shows that the effective structure of capital investments is equal to saving them, getting the most profit with the least expenses.[2] The reproduction structure of investments represents the ratio between the costs of new construction and the expansion, restoration and technical rearmament of existing production. Conclusion: The structure of capital assets according to the form of ownership is the distribution of investments between state, joint-stock, joint, lease and other types of collective enterprises. It is important from the point of view of the use of capital investments, as well as the order and sources of their formation. Practice shows that the effective structure of capital investments is equal to saving them, getting the most profit with the least expenses. The reproduction structure of investments represents the ratio between the costs of new construction and the expansion, restoration and technical rearmament of existing production. REFERENCES: 1. Xodiev B. Yu, Shodmonov Sh. Sh, G‘ofurov U.V. Mamlakatni jadal isloh qilish va modernizatsiya qilish - milliy taraqqiyotimizning mantiqiy bosqichi / Ilmiy-ommabop risola. - T.: TDIU, 2008, 57 6. 2. Chapel SV. O'zbekistonda barqaror iqtisodiy o'sishning vazifalari, muammolari, mexanizmlari. Iqtisodiy tahlil. 3. 1999 yil. 3. Shodmonov Sh. Sh, Gafurov U. V. Globallashuv jarayoni va moliyaviy inqiroz sabablari. // Adolat, 2009 yil 27 fevral.