| Summary: | The article studies the theoretical and methodological approaches of subjective and objective idealism, general scientific subjective and consumer methodological approaches in relation to the systematization of the fundamental foundations for evaluating the effectiveness of projects. The scientific positions of the economic schools of mercantilism and marginalism are analyzed, the views of the economic school of physiocrats, the ideology of objective rationalism of classical political economy are considered. In the course of theoretical scientific research, the process, trend and regularity of transformation of the main principles of subjective and objective idealism into the basic characteristics of consumer and system methodological approaches, respectively, which are the basis for evaluating the economic efficiency of investment projects, are established.
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