Rentowność inwestycji finansowych w przedsiębiorstwie

Abstract

A company operating under the market rules has to develop constantly. This development involves the realization of investment projects. Investment increases company’s assets, which should give the owners of the company measurable profits in the future. Yet stronger connections between companies and the financial markets influence the growth of significance of capital investment. The aim of this article is systematization of financial investment regarded from the point of view of decisions concerning the formation of the structure of assets. Another aim of the article is valuation of the influence that the financial investment has on the company’s profitability. The author suggests a method of measuring the profitability of the financial investment portfolio. This method lakes into account the Act on Accountancy, market conditions and real cash flow. The methodology has been illustrated with practical example which involves calculation.