Most of the investment decisions taken by companies are not taken in light of the economic evaluation of the projects for which the decision was taken and thus leads to an increase in the costs of implementing these projects, nor does it take into account a specific strategy when preparing investment budgets, as following a specific strategy will contribute to the development of the competitive position of the unit. To address the problem posed, a set of financial ratios were used to extract the data results, and then the time periods of these companies were compared to determine the reality of performance and know the composition of their financial structure. The study summarized a set of conclusions, the most important of which are: The payback period is the most common method among traditional methods due to its simplicity, while the profitability index method is the most used within the discounted cash flow approach, and the methods that fall within the discounted cash flow approach are one of the best models used in the process of evaluating investment decisions in order to take into account the time value of money.