Ovaj rad objedinjuje tri vrlo važna predmeta, koja su potrebna menadžerima u upravljačkom menadžmentu za donošenje kvalitetnih odluka o ulaganju u nove poslovne objekte. Financijska analiza za mala i srednja poduzeća, Financije za poduzetnike i Menadžment, kao ključni predmeti u donošenju menadžerskih odluka o ulaganju. Naročito je kod trgovačkih društava istaknut problem ulaganja u neprofitabilne objekte. Uloga Financijske analize u menadžerskom odlučivanju je velika, nažalost praksa potvrđuje da se odluke o ulaganju donose na temelju nedovoljnih informacija. Ovaj se rad razvio kao ideja nastala na nerazumijevanju odluke, koja je donesena u jednom trgovačkom društvu. Odlučeno je da se neće otkupiti objekt koji donosi najveći prihod, nego da će se i dalje plaćati najam banci. Nakon detaljne razrade problema sam je autor došao do zaključka zašto je uprava društva donijela takvu odluku.This work brings together three very important subjects that are needed by managers in board director management to make quality decisions on investing in new business buildings. Financial Analysis for Small and Medium Enterprises, Finance for Entrepreneurs and Management, as key items in making management investment decisions. Especially in the case of companies, the problem of investing in non-profit buildings is highlighted. The role of financial analysis in managerial decision-making is great, unfortunately, practice confirms that investment decisions are made on the basis of insufficient information. This work is developed as an idea resulting from a misunderstanding of a decision made in a company. It was decided not to buy the building that has the biggest income, but to continue paying the rent to the bank. After a detailed elaboration of the problem, the author came to the conclusion why the management of the company made such decision