The ultimate aim of this study is to outline the main coordinates of the investment process as well as the process of funding it. In researching the issue, the author of this study started from the idea that the investment in a company has a complex, unitary and dynamic nature. This process includes the assembly of all decisions, actions and measures adopted and implemented (in the sense of achievement) in the propose of carrying out the investment projects and their funding arrangements. The author states that research should start from the economic approach, the financial approach and the accounting approach of the investment concept. In economic terms, the investment entails sacrificing current resources in the hope of obtaining in the future, results that will be displaying in time and which will have to be at a higher level than the initial expenditure. In financial terms, the concept of investment(placement) includes permanent capital advanced over a long period of time as well as future operating costs, all these directed at increasing the company’s profits and rate of return. In accounting terms, it refers to the concept of tangible, intangible and financial assets, during the time frames traced in the financial statements of the company. The investment process involves several steps and phases. During these phases different resources are advanced and spent so that, at the end of the process, one will be able to identify the exact amount of used in-house facilities and the ones attracted by the economic operator.
