The corporate goal of financial management is to maximize its profit, and investment by using financial management minimizes the risk of the investment. It is very critical for companies to find a way to maximize the benefits of the company. Companies in the economic situation need to improve their future value by making an investment. This paper aims to determine the optimal investment plan by using the mathematical programming method such as linear programming in investment. In this paper, the concept of maximization of profit is defined as the concept of financial management. In addition, it evaluates the direct investment plan for analysis with expected return and risk. The concept of investment decisions is also discussed. Finally, by means of linear programming in mathematical programming, it mathematically defines the investment plan, which is directly modeled to derive the optimal investment plan.