The article examines the essence of the investment attractiveness of the enterprise as an economic category according to normative sources, educational and methodological and scientific literature, and dissertation studies. Methodical approaches to the assessment of the investment attractiveness of the enterprise are defined according to the financial condition, the integral indicator, the matrix approach, and others. The existing methodology for assessing the investment attractiveness of the enterprise, chosen based on the criteria of a comprehensive approach and relative simplicity of calculations, has been improved by refining the indicators that will be used for calculation. The choice of indicators is justified, including, based on the same positive dynamics – growth, which ensures the same positive dynamics for the indicator of the investment attractiveness of the enterprise calculated on their basis. According to the method justified for use and specified by the author, an assessment of the level of investment attractiveness of two agricultural enterprises of the Volyn region was carried out, and the results were interpreted. The advantages of the methodology specified by the author, which is based on the calculation of the geometric mean value of four main indicators that characterize the level of turnover of assets, the level of capital profitability, the level of financial stability of the enterprise and the level of liquidity of its assets, are established: the relative simplicity of calculations and, accordingly, the high speed of obtaining results. At the same time, this method takes into account indicators that characterize the main areas of financial analysis of the company's activity. The methods of application of the proposed methodology are substantiated – the analysis of the investment attractiveness of the enterprise in dynamics and the possibility, based on the results of factor analysis, to identify negative changes in certain areas of financial analysis (business activity, profitability, financial stability or liquidity); comparing the level of investment attractiveness of two or more enterprises and establishing, on this basis, a more attractive investment object for a potential investor.