Hodnocení efektivnosti investice ve výrobním podniku

Abstract

Investment decisions are one of the most important decisions of a company. The main objective of this bachelor thesis is an evaluation of a specific investment in a machine. The first part focuses on theoretical terms related with investment decisions and the second part is devoted to a calculation of the efficiency of the specific investment using the Net Present Value, Profitability Index, Return on Capital Employed and Payback Method. Based on results of these methods, it was found that the investment in the machine is not acceptable and the company should not realize it.