Streszczenie
The investments made by the microeneterprises are characterized by a high degree of differentiation. Disparities that occur between them are in line with different investment objectives, the individual capabilities of their preparation and implementation, differentes scopes as well as the individual motives and preferences of decision makers in the company. The purpose of this article is to identify the cognitive, theoretical and practical aspects of circumstances of making investments by microenterprises which has its headquarters in Poznań. The study used survey results which was conducted in 2013 among 177 microenertprises operating in Poznan.