Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis

Danil Morozov

doi:10.21603/2500-3372-2026-11-2-262-269

VAK Russia

5.2.6

INVESTMENT ACTIVITIES IN COMMERCIAL AND NON-COMMERCIAL ORGANIZATIONS: A COMPARATIVE ANALYSIS Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis

АА Аа

Published in Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences · Pages 262–269 · Rubric: Economics and Management: Theory and Practice

DOI: https://doi.org/10.21603/2500-3372-2026-11-2-262-269 · EDN: AKYVOI

Received: 22.09.2025 Accepted: 01.12.2025 Published: 14.07.2026

Authors

Danil Morozov

SPIN

Danil Morozov

Kemerovo State University Russian Federation · Kemerovo

SPIN

ABSTRACT

Investment decision-making depends on the type and profile of the organization. Being able to identify and seize opportunities to optimize investment planning becomes especially important under resource constraints and the need to maintain high managerial efficiency. The article focuses on the factors that lead organizations with different objectives to adopt different investment decisions under limited resources. It describes the key differences in approaches to investment planning and the factors that affect decision-making in organizations of various types. The research employed methods of content analysis, comparative analysis, and qualitative data interpretation. It revealed significant differences across several criteria, including investment objectives, project initiation mechanisms, decision-making processes, efficiency assessment criteria, sources of financing, investment tools, risk management approaches, and challenges. Commercial organizations primarily focus on profitability and economic efficiency when making investment decisions, whereas non-commercial institutions depend heavily on external funding and are oriented towards fulfilling their social mission. This study provides a deeper understanding of investment behavior across different organizational types and may serve as a basis for developing a universal methodology for investment planning, as well as recommendations for improving managerial efficiency.

KEYWORDS

investment planning, commercial organization, non-profit organization, efficiency evaluation, budget financing, risk management

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This work is licensed under Creative Commons Attribution 4.0 International

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This work is licensed under Creative Commons Attribution 4.0 International Creative Commons

GOST

Morozov D. I. Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis // . 2026. pp. 262-269. DOI: https://doi.org/10.21603/2500-3372-2026-11-2-262-269. EDN: AKYVOI. (Date of access 19.08.2026).

MLA

Danil Morozov. "Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis." (2026): 262-269. DOI: https://doi.org/10.21603/2500-3372-2026-11-2-262-269. EDN: AKYVOI.

APA

Morozov D. I. (2026). Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis. , 262-269. https://doi.org/10.21603/2500-3372-2026-11-2-262-269 EDN: AKYVOI.

Chicago

Danil Morozov. "Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis." , no. (2026): 262-269. https://doi.org/10.21603/2500-3372-2026-11-2-262-269. EDN: AKYVOI.

WIKI

{{cite journal | author = Morozov D. I. | title = Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis | journal = | year = 2026 | pages = 262-269 | doi = 10.21603/2500-3372-2026-11-2-262-269 }} EDN: AKYVOI

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INVESTMENT ACTIVITIES IN COMMERCIAL AND NON-COMMERCIAL ORGANIZATIONS: A COMPARATIVE ANALYSIS Investment Activities in Commercial and Non-Commercial Organizations: A Comparative Analysis

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