Metody investičního rozhodování na úrovni obcí

Abstract

The thesis focuses on preparation and evaluation of investment projects of public sector at the level of municipalities in the Czech Republic. The thesis describes investment decision-making process in the municipalities and also factors that influence investment decisions, and methods that are used in the evaluation of investment projects and their preparation. The aim of this thesis is to find out what tools and methods of investment decisions are currently used in the municipalities, then compare these practices with a recommended methodology and also evaluate the differences in methods of investment decisions and investment preparation in the municipalities according to their size. The theoretical part of the thesis summarizes the basic theoretical knowledge concerning the preparation and evaluation of investment projects. The practical part is devoted to description of the process of investment decisions and preparation of projects in municipalities, in small, medium and large one. The following is a comparison, assessment, and justification of approaches and methods used for investment decisions and preparation of investment projects in the municipalities.