The concept of investment, the investment policy of the company is discussed, as well as the rules and
factors that must be considered when designing the investment policy. The views of foreign and Russian economists, investment activities’ theorists and practical persons, are analyzed. The principles of the enterprise’s investment policy are emphasized. The investment policy of the company is presented as the complex interdependent and interrelated set of its activities facing long-term development, profit and other beneficial effects as a result of investments.
Keywords: investments; enterprise’s investment policy; investment activity factors and stages.
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