THEORETICAL ASPECTS OF THE NEED FOR FORMULATING AN INVESTMENT STRATEGY IN THE RENTAL BUSINESS

Introduction. The article analyzes the theoretical aspects and approaches of various investment strategies in the rental business. The rental business market, which includes not only real estate but also equipment and technical means, becomes extremely relevant in the modern world, where there is an increasing need for access to various resources without the necessity of purchasing them and involving significant financial investments. The growth of hybrid and remote work modes drives the demand for renting both real estate and technical equipment, infrastructure to ensure effective work regardless of the physical location of the business entity. Large and small enterprises, by leasing equipment, technical means, and real estate, can maintain financial flexibility and agility, avoiding significant expenses on its purchase and maintenance. The extremely rapid cycle of changes and innovations in the field of technical equipment raises doubts about its long-term effectiveness, making leasing an attractive option for businesses striving to remain competitive. Purpose. The purpose of this article is to conduct an analysis of the theoretical aspects of the necessity of forming investment strategies in the rental business and to explore the main fundamental financial indicators to consider when forming relevant rental business strategies. Basic calculations of investment activity indicators are provided, on which the foundation for further formation of an investment strategy is based, as well as the approximate mathematical and financial result, and the efficiency of future funds attracted to a specific rental business project. An analysis of influencing factors regarding the choice and formation of an enterprise's investment strategy depending on the type of activity and its characteristics is conducted, and a corresponding analytical table is formed, illustrating specific differences in investment activity approaches. Materials and Methods. The research materials include: 1) works of domestic and foreign authors conducting their scientificpractical research in the field of finance, banking, and investment processes 2) official statistical data from state resources regarding economic indicators in relevant sectors of the economy. During the research process, the following scientific methods were used: formalization, analysis, and synthesis (for forming economic and financial foundations when choosing a business investment strategy, assessing possible risks, and forming a strategy considering the specificity of enterprise activity); empirical, theoretical methods (study of Ukraine's macroeconomic indicators, analysis of the state of the rental sector of the economy, literature review of specialized economic sources on the chosen topic, consideration of theoretical aspects of investment processes and approaches to investment in business, particularly rental); logical generalization (formulation of conclusions).