Ekonomické vyhodnocení investičního záměru na zavedení automatických testovacích stanic do výrobní linky ve společnosti Husqvarna Manufacturing CZ s.r.o.

Abstract

The bachelor’s thesis addresses the issue of investment decision-making and the evaluation of the efficiency of an investment project in Husqvarna Manufacturing CZ s.r.o. The aim is to assess the economic viability of the proposed investment using selected appraisal methods and to formulate recommendations for its implementation. The theoretical part focuses on the definition of fundamental concepts, a description of the investment process, and the characteristics of static and dynamic methods of investment appraisal. The practical part is based on input data such as initial investment costs, variable and fixed costs, and cost savings, on the basis of which the cash flow generated by the investment is constructed. Subsequently, the investment project is evaluated using selected methods, with particular emphasis on dynamic approaches. Based on the obtained results, an overall assessment of the investment project is carried out in the concluding part.