📓 Stimulating the investment process is one of the proposals that can be found both in the package of measures for converting the comparative advantage of agriculture into competitive advantage and in the agricultural efficiency improvement program that we proposed. Thus, we considered appropriate an analysis of the methodology of economic and financial substantiation of investment projects in agriculture. Based on the concepts that operate in investment projects for agriculture and specific indicators for assessing the performance of agricultural units, we identified deficiencies of the current financial and economic substantiation methodology of investment projects in agriculture, as well as peculiarities in the calculation and analysis of the efficiency of investments in this sector.