Impact of Foreign Companies on Fixed Asset Investments of Domestic Enterprises in Poland.

Analyzing the literature, which indicates the high importance of financial surplus in investment expenditures, which are essential in creating a competitive advantage, and having in mind that with GDP growth a decreasing trend can be observed in the sphere of investment expenditures in Poland, an analysis was made of the sources of financing investment expenditures of enterprises and the financial result of entities with domestic and foreign capital operating in Poland. This made it possible to identify the situation of the Polish economy over the years in terms of the structure of investments and to try to answer the question of whether the financial results achieved by entities with domestic capital are sufficient to make the investments necessary to maintain a high position in the competitive environment. As a result of the analysis, it was found that entities with domestic capital, representing a majority of around 80 % of the total balance sheet contributors in Poland, generate only 60% of the gross financial result, while less than 20 % of foreign companies have a financial result exceeding 40%. The methods used include an analysis of the literature, data contained in statistical databases (CSO and Eurostat). The data presented cover the period 2005-2020, mostly in the form of annual aggregates for Poland. [ABSTRACT FROM AUTHOR]