Investments and their role in the economy of companies (theoretical aspects)

In recent years, the investment of companies has become one of the topical issues. Given the current situation in the economy, the management of various enterprises is forced to find the most profitable options for financial additions, smoothing out possible risks that can significantly reduce the efficiency of managing the company’s financial flows. Accordingly, it is important to carefully weigh the steps. Which one way or another are reflected in the investment policy of companies. Investment policy plays a significant role in the implementation of the financial strategy. It has a significant impact on the competitiveness of the company, acting as an important factor in the internal environment of the enterprise’s economy. Without an investment policy, it becomes problematic to ensure effective management of the company’s financial portfolio and increase the efficiency of managing financial flows. It is the investment policy that makes it possible to increase the investment activity of various representatives of reproductive activity, including entrepreneurs, the population and the state. The authors of the article present the results of a study of the theoretical aspects of investment policy, paying attention to the concept of investment, investment policy and the problems of its formation and implementation. On the basis of the study carried out, conclusions and proposals are formed that systematize a general idea of the categories of investments and their role in the economy of companies.