Finanční a ekonomické hodnocení energetické účinnosti investičních variant vybraného projektu Mateřské školy Hrachovec

Abstract

Due to rising prices for the consumption and distribution of all types of energy (heat, electricity and water), two investments were made at the Hrachovec Kindergarten in the period from January 2010 to May 2020 to reduce energy consumption (especially heat). The aim of the diploma thesis is to evaluate the financial feasibility and profitability of energy savings in individual investment options of the Kindergarten Hrachovec, based on the analysis of energy intensity of the Kindergarten Hrachovec, financial plan and financial analysis of individual investment options. The financial feasibility and profitability of selected energy solutions of individual investment variants is assessed on the basis of the calculated values of the criteria indicators of the financial analysis. For the diploma thesis, the hypothesis was established that the variant investment solution III is within the reference period set for the elaboration of the financial plan and financial analysis, the most financially profitable and economically most economical. The diploma thesis is divided into five chapters. The first chapter is an introduction to the topic of the diploma thesis. The second chapter defines the basic concepts of financial management of the project, the theoretical basis of the financial plan of the project, the theoretical basis of evaluating the effectiveness of investment projects and the theoretical basis of evaluating the effectiveness of investment projects. The third chapter identifies the city of Valašské Meziříčí as the investor of the project, characterizes the Kindergarten Hrachovec as the operator and describes the individual variants of the project. The fourth chapter analyzes the energy efficiency and financial return of individual variants of the selected project using a financial plan and financial analysis and assesses the financial feasibility of individual variants of the selected project. At the end of the thesis, the results and benefits of the diploma thesis are summarized. The hypothesis was accepted from the point of view of energy efficiency, because it was proved that variant solution III is the most economical. From the point of view of financial return, the hypothesis was not accepted, because in the selected reference period, variant solution III does not reach the highest financial return and profitability, but if the reference period is extended for a longer period, option III can be expected to be the most financially viable and profitable