Hodnocení veřejně prospěšného projektu

Abstract

The bachelor thesis is focused on evaluation of public project. The aim is to verify if the implementation of the public project, which has already been adopted, is effective and beneficial. Public projects are those projects which, don´t maximize profit, in contrast to projects in the commercial sector. But the aim is to increase the benefits of somebody. That´s why, the method of cost - benefit analysis, was used. Cost-benefit analysis is currently used in evaluating projects for the public sector. The theoretical part of the bachelor thesis contains a characteristic of investment decisions and capital planning. The criteria used in evaluating both projects in the commercial sphere, as well as in the public sphere are also described. The procedure for processing cost-benefit analysis is described in the end of the theoretical part. The practical part describes the essence of the project and benefits and costs of investment are quantified in this project. It also contains the calculation of criteria indicators. Net present value was chosen as the main criterion. Internal rate of return, profitability index, simple and discounted payback period was also calculated. A sensitivity analysis was subsequently conducted by the net present value. The overall assessment of the investment is in the end of the bachelor thesis. On the basis of defined criteria, it was found that the realization of the investment has been effective and beneficial.