Finanční analýza a ekonomické hodnocení vybraného projektu spolufinancovaného z Evropských strukturálních a investičních fondů

Abstract

The subject of the diploma thesis is the introduction of the issue of investment decision-making and the compilation of a model project plan. The diploma thesis aims to evaluate the financial feasibility and effectiveness of a selected model project plan entitled "Construction of housing units in the village of Brno-Královo Pole" based on the elaboration of a financial plan and financial analysis of a model project. The diploma thesis uses general theoretical methods, namely analysis, synthesis, induction, abstraction. At the same time, methods specified in the form of cost-output analysis in the context of cost-benefit analysis are also used. Based on the calculated criteria indicators, the financial efficiency and return on the project were evaluated. It was stipulated that under normal conditions when it would be an investment project in a market environment, it would not be appropriate to implement this project, especially because it is significantly loss-making in terms of return on investment costs. However, this is a project in the social field, which, according to the Specific Conditions for Applicants and Beneficiaries, stipulated that the financial net present value must be less than zero. Therefore, the model project meets this requirement and it would be possible to design it for implementation. Thus, the hypothesis was unequivocally confirmed that the proposed model project plan is not financially repayable and effective during the reference period set for the processing of the financial analysis.