With the didactic study Unit 5 financial subsystem is started in the business in the area of ¿¿investment analysis. Investment analysis is very important for the employer-company previously assessed in the making an investment decision, potential profit that this would bring to the company and therefore the viability or not the investment is. The unit is divided into two themes, the first of them (item 5.1) so that the introductory investment concept is defined, investments according to various criteria are classified, and the parameters of an investment are delimited. The second (item 5.2) addresses the methodology for evaluating different investment types, and explains the importance of the time value of money and how this affects the decision to invest. It particularly affects how dynamic methods (NPV, IRR, RBI and PR) and the influence of inflation and risk in investment analysis is contemplated.