Balanced Investment: Essence of the Concept

The purpose of the study is to disclose the concept of balanced investment as an independent area of focus within the budgeting activities in an organization. Objectives: to define balanced investment; to determine its role in the project evaluation system. The paper considers the essence of the concept of "balanced investment" as a key approach to managing capital investments in the context of modern economic realities. Balanced investment involves a well-thought-out distribution of resources between projects with different profitability, which contributes to long-term stability and sustainable growth of the company. The main goal of this approach is to ensure optimal profitability of investments, minimizing losses and supporting the strategic development of the business. It is emphasized that balanced investment is based on a thorough assessment of projects, which takes into account financial and non-financial parameters. Also mentioned are the tools and methods of capital investment budgeting, which help to systematically evaluate each project and adapt it to a specific strategy. Definitions given by other authors to investments as such are provided. In addition, an attempt was made to give the author's definition of investments taking into account the direction of the study. The study concluded that balanced investment involves the use of certain criteria in project evaluation, the purpose of which is to evaluate the project for compliance with expectations in both economic and specific non-financial indicators. This will allow building a flexible, and more importantly, more goal-oriented evaluation system. Summing up, a conclusion is made about the need to develop individual criteria for project evaluation, which will help in achieving stable growth and maintaining the company's competitiveness.