Social investments: Performance assessment tools

Subject. This article analyzes the impact of social factors on the sustainable development of the region. Objectives. The article aims to analyze the relationship between social factors and economic indicators. Methods. For the study, we used the resource-based approach. Results. The article presents a regression economic and mathematical model based on the net present value as an efficiency criterion. The model helps determine the payback period of budget investments. Conclusions. The developed methodology can be used to design regional socio-economic development programmes, as well as to assess the feasibility of investment support for certain sectors of the economy.