Zhodnocení ekonomické efektivnosti reálné investice maloobchodního řetězce

Abstract

The bachelor thesis deals with the evaluation of the economic efficiency of a real investment in the retail chain Plný Košík, s.r.o. The aim of the thesis is to assess the profitability of purchasing and installing self-service checkouts in half of the chain's stores. The theoretical part of the thesis focuses on the methodology of investment decision making, financing options and investment evaluation methods. The practical part of the thesis contains the characteristics of the investment, determination of operating costs and sources of financing. The economic efficiency of the investment is evaluated using the methods of net present value, profitability index, discounted payback period and return on capital employed. The evaluation is made from four perspectives – realistic, optimistic and two pessimistic. It includes the options of financing with own resources and with external resources by means of a loan. Based on the results and sensitivity analyses, it was found that the investment is economically efficient and suitable for implementation in most scenarios. The conclusion of the thesis contains recommendations for future decision making of the company in the field of management and renewal of self-service checkouts.