As the result of the constantly changing conditions in companies operation, only expansively and dynamically developing enterprises can meet a rising market requirements. These enterprises focus on taking optimal decisions related first of all to their development, which is often connected with making effective investments. In this article the authoresses try to investigate, what is usually the aim of enterprises' investments and how are they financed. For this purpose the analysis of the investment process in 100 randomly chosen enterprises located in Pomeranian province was made.