The role of investments in maintaining, functioning and dynamic development of the country’s economy is enormous and significant. In modern market conditions of competition, the enterprise needs to constantly develop and improve. Consequently, there is a need for investment. Investments allow enterprises to get the opportunity to expand and modernize production, improve the quality of products, expand product markets, thereby increasing competitiveness. In market conditions, investment projects are necessary for everyone: consumers - investors, creditors and the entrepreneur himself, who must carefully analyze the goals set and check their feasibility. Investment decisions are leading factors in the development and increase in the market value of an organization. The article presents the calculation of the attractiveness of an investment project for the processing of whey with the subsequent use of processed products in the production of yogurt. In the course of the study, the following was established, the internal rate of return is 7.31% and shows that at such a rate of profitability, the discounted self-sufficiency of the project is achieved. Based on the calculation, the internal rate of return shows that it is advisable to attract bank loans for financing if the percentage of bank loans is not higher than 7.32%, which will make the project deliberately unprofitable.