Ekonomické zhodnocení investičních projektů ve vybraném podniku

Abstract

In present the companies need to keep their position on the market, to be competitive, profit making and maximizing their market value, is necessary to involve innovation and investment to the company strategy. The investments are an expendable part of management for every single company. Subject of master thesis is sector of investment. The aim of this thesis is evaluate of investment projects that were already realized in Granitol a. s. There were used static and dynamic methods like simple payback period, average one-year cash flow, average per cent productivity, average profit from accounting value, net present value, profitability index and internal rate of return. The results of the appraisal of the company and master thesis were comprised. The production lines were purchased in years 2007 and 2009 that is why there the plan could be comprised with actual values (sales, costs, profit). By using chosen methods there was determined that the buying of production lines is highly ineffective. However the deflections of plans are not showed in time for using machines.