Finanse, Rynki Finansowe, Ubezpieczenia

The purpose of this article is to identify the most important factors underlying the decision of the need to implement a development project.. This decision should be based on three important ele-ments: analysis of the company's results, forecast of future results and information on changes in the company's environment. The assumptions prepared in this way are the basis for the development of sce-narios for making the right decision related to the preparation of the company for functioning in a dy-namic environment. Design/Methodology/approach – The study of literature is the starting point in this article. The study of literature has been complemented by an analysis of the demand of managers on the most important in-formation. Then, using reasoning by analogy and using deductive method we will be proposed next steps of the analytical procedure preceding on the absolute necessity to implement the development undertak-ing. Findings – Conducted by the author studies allow identification of key information, both internal and external, which became the basis to take the necessary to ensure financial security by changing the struc-ture of the company's assets.. Originality/value – The value of the article is original proposal of procedure of support the decision a de-cision about the implementation of a development project.