Notes about Study on History of Theoretical Approaches to Investment Decision

The study of the history of theoretical opinions enables better to estimate the direction of future research. Objective of the article is to show main developmental lines in several aspect of financial theory concentrated on material investments and to say thesis about further development of this theory. Followed problems were history of interest, the use of interest calculation for investment decisions, beginning of investment theory, relationship between internal rate of return and net present value, empiric studies of the use of investment methods in practise, the organizational aspect of investment decision making process and simulation.