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The effects of an investment, depending on their type and size, may manifest differently on the economy, which is why it is necessary to examine various aspects of their evaluation. Starting from the fact that the market cannot always and at all times and circumstances properly evaluate all the goods and services from the society viewpoint, commercial justification may greatly differ from social justification. The main starting point in the process is the application of billing prices instead of market prices, i.e. consideration of opportunity costs and benefits of investment projects, as they are an integral part of the investment and are not applied in the best alternative use. Starting from the shortcomings of conventional financial analyses in the identification and evaluation of the effects of investment projects from a social aspect, it is necessary to promote increasingly popular and relevant approaches

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Vrednovanje Dobara pri Ocjeni Društvene Opravdanosti Investicionih Projekata / Evaluation of Goods in Assessment of Social Justification of Investment Projects