Any business entity is based on labour, nature, capital and entrepreneurial ability in order to achieve the proposed objectives.The vast majority of the company assets are usually consumed over a longer or shorter period of time, passing on their value to manufactured/traded goods, Wooden Kit services provided or works performed.The dynamic environment in which companies carry out their activity and the continuous desire to develop/expand with the purpose of increasing their economic performance/minimize risks, determine them sippy cups to identify and select new investment opportunities.The article focuses on emphasizing the role and use of the accounting information in substantiating direct investment decisions.