Abstract
The purpose of the article is to prove the thesis that investments in fixed assets are an indispensable factor determining profitability and, consequently, the enterprise performance, as well as to show how strong the correlation is between modernization and development of the enterprise and its profits. The article uses statistical tools and programs that supported the observational and statistical analysis. The article uses the Central Statistical Office (GUS) data found in the reports "Selected indicators of entrepreneurship in 2009-2018". The article presents the ranges of investments for various types of enterprises depending on the increase in revenues, and thus how much the enterprises have to invest in order to develop. The article has a practical application for investment planning and confirms theoretical conclusions of classical economics.
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