Investment activity is considered one of the main types of financial activities of an economic entity. The potential for the formation of the economy and the achievement of the country's financial recovery are largely determined by investment trends in the state, which should be reflected in the development of the investment process. The article discusses the financial and investment approach to decision-making on the implementation of investment projects. The authors analyzed the decision-making system for investing in fixed assets, identified the main goals and factors. The article presents the main stages of making decisions about investments; an algorithm for making investment decisions is developed. The use of a financial investment mechanism helps to reduce the level of risks and negative expectations of participants in the investment process and contributes to the adoption of optimal decisions when investing. The obtained results of the study are significant for the development of effective methods for managing investment projects, and also make it possible to timely regulate the tasks set, directing them to achieving the planned result, with constant monitoring of the implementation of the investment project, in order to effectively implement it.