Srovnání možných způsobů financování dlouhodobého majetku

Abstract

The determination of amount of necessary capital and primarily ways of funding of the investment project is difficult task for management of a company because the decision will influence the next phases of the project and functioning of company. The aim of this bachelor’s work is comparison of ways of funding of investment project by using method of discounted expenditures and consequently selection of the optimal option of funding. In the theoretical part the different ways of funding, which are apportioned in internal and external sources of financing, are introduced. At the final section of this chapter are highlighted methods of evaluation investment projects. In the following chapter selected company Behr Ostrava s. r. o. and assessed investment project is introduced. In the practical part are compared using the method of discounted expenditures the specific sources of funding, which are own sources, credit and leasing. At the end of the chapter optimal option of funding the investment project is selected.