Investiční rozhodování ve vybraném podniku

Abstract

The topic of the bachelor thesis is investment decision making in a selected company. The aim is to determine the theoretical basis of investment decision making and on the basis of them to determine whether the investment is in certain variants of financing and selected methods of depreciation of assets for the company XY s.r.o. profitable and whether it should be implemented. This investment means the purchase of a truck with a hydraulic crane. The work uses dynamic methods to evaluate the profitability of the investment, namely net present value, internal rate of return, profitability index and payback time. Based on these methods, it was determined whether the investment is profitable in certain variants and a recommendation was proposed as to whether the company should implement it. As a result, the investment is profitable for all financing options with regard to the chosen depreciation methods and should therefore be implemented.