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This article presents the financial investment approach and the investment evaluation methods, which are criteria for assessing both investment projects and their funding sources. An important role in the analysis carried out is played by the investment decision and financing decision quality. Making an investment decision implies computing the related investment efficiency indicators. They allow the comparison of several variants of the same investment project as well as their comparison withdoaj:180ff941d1a3457fa6f58f6e6498598b fatcat:6mr5pjjyfnedjoslhh7qiikwpi