Beruházása

Beruházás is a Hungarian noun meaning investment, defined as the allocation of resources to create or upgrade long‑term assets. Beruházása is the possessive form of beruházás, used to indicate the investment of a person, company, or entity, for example “a vállalat beruházása” (the company’s investment).

Investments can be physical (fizikai beruházások) or intangible (immateriális beruházások). Physical investments include new facilities, equipment, machinery, and infrastructure, while intangible investments cover software, research and development, intellectual property, and branding. Investments aim to increase capacity, raise efficiency, or generate future revenue.

Planning and evaluation: investment decisions typically begin with feasibility studies, cost‑benefit analyses, and budgeting. Performance is commonly assessed with financial metrics such as net present value (NPV) and internal rate of return (IRR), or with payback period. In Hungarian texts these are described as nettó jelenérték and belső megtérülési ráta.

Financing and policy: beruházás is financed from own funds, loans, bonds, or public subsidies. European Union funds and national programs may support investments, subject to eligibility and state aid rules.

Economic role and risks: investments drive economic growth, productivity, and employment, but carry risks such as cost overruns, delays, uncertain demand, and regulatory changes. Effective governance and monitoring are essential to realize the intended benefits.