A decision taken by directors / managers as to how, when, where and how much capital was used to take advantage of investment opportunities. The decision is often following the investigation carried out to determine the costs and benefits for each investment opportunity.

The objectives that are important to a company:

Maximize profit

Minimize costs

Minimize the risk of losses in the company

Maximize sales

Maximizing the quality of service provided by the company

Reducing the minimum possible cyclical fluctuation of the company

Minimizing possible cyclical fluctuations of the economy

Welfare maximization in the workplace for employees

Maintenance and prestige of the company image