Some aspects of business investments’ efficiency evaluation

The article grounds the relevance of the research subject. The key value of the investments for sustainable development of enterprises is shown. The authors suggest a classification of investment potential interpretations. Basing upon research results the original formulation of the business investment potential is presented. It is concluded, that the investment potential of an enterprise indicates its ability to transform the investment resources into the investments. The study shows, that the investment potential is a fundamental factor that the creditors and investors pay attention to when making decision on lending or investing in one or another project.