Postaudit investičního projektu společnosti Fatra a.s., Napajedla

Abstract

The thesis aims to postaudit of the investment project of Fatra, as, Napajedla for the period 2006 - 2015. To evaluate the effectiveness of the investment project evaluation criteria used is the net present value, internal rate of return and simple payback period. The thesis is divided into five parts. The first part is an introduction and final conclusion. The second chapter describes the methodology of investment decision. Methods are provided for calculating the cost of capital, the criteria for evaluation of investment projects, pyramid decomposition methods and sensitivity analysis. The third chapter contains a presentation of the company, its history and scope of business. This chapter also presented planned input parameters for the assessment of investments for the period 2005 - 2015. In the fourth chapter, the practical part, which includes the actual input parameters generated by the investment. These parameters are used for calculating the evaluation criteria. Further in this chapter, calculated on the basis variance analysis, which helps to reveal differences between planned and actual values. Part of the analysis of variance decomposition net present value in each year. The last part of this chapter, the sensitivity analysis. The work is attached as Annex pyramid decomposition net present value in each year and adjusted development funds for the period of 2006 - 2015.