Inwestycje rzeczowe przedsiębiorstw
Enterprises’ Physical Investments

Summary/Abstract: Purpose – The paper presents the theoretical aspects of essence and meaning of physical investments by way of analysis of the concepts, definitions and their features. In addition, the key problems related to setting the scope of physical investments have been presented. The paper’s role is to organize and systematize the existing knowledge. Design/methodology/approach – The analysis was based on the review of available literature, of binding legal acts and the authors’ own observations. Findings – The authors’ definition of physical investments has been proposed. Originality/value – The paper’s great value is related to systematization of available knowledge on physical investments.

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