This article examines the theoretical and practical aspects of evaluating the efficiency of investments attracted by enterprises. The author analyzes modern evaluation methods, such as net present value, internal rate of return, and profitability index, within the context of a dynamically changing market environment. Special attention is given to factors influencing the effectiveness of capital utilization, including technological modernization and the quality of corporate governance. Based on the analysis, recommendations are proposed for optimizing investment strategies to ensure long-term competitiveness and sustainable growth of enterprises.

Investment efficiency, capital attraction, net Present Value (NPV), return on Investment (ROI), strategic management, financial risks, corporate development, technological modernization

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