Analýza zdrojů financování dlouhodobého majetku

Abstract

This thesis deals with the analysis of selected financial funds of the long-term assets which is an important part of the investment decision. The theoretical part describes the possible financial funds of the long-term assets and evaluation methods of financial funds. The methods used for analysis of the financial funds are methods of total discounted expenditures and annual percentage rate of costs. XY company, Ltd. is considering the possibility of financing construction equipment through its own resources, bank loans or leases. The purpose of this thesis is to analyze the various financial funds, to compare the results of the used methods and to select the most beneficial options for financing long-term assets.