Posouzení ekonomické efektivnosti stabilizace biologicky rozložitelných materiálů pomocí zařízení „SBM Olšovec“

Abstract

This thesis is meant to assess the economic efficiency of acquiring and operating new SBM Olšovec technological equipment for processing biomass within a non-profit as well as commercial investment project. In view of the non-profit project, all expenditure cash flows relevant for the decision to implement the variant of acquiring SBM Olšovec stabilizer or a similar type of fermenter are calculated and the cost-benefit analysis is performed with the efficiency indexes calculated for the investment in the stabilizer. In the case that the stabilizer is acquired by a commercial company, the indexes of net present value, profitability, internal rate of return, discount payback period and return on capital employed are calculated. All calculations result in the finding that the investment project applying to the technological equipment acquisition can be recommended for implementation. In the case of comparing the SBM Olšovec equipment and a rival fermenter in terms of expenditure cash flows (since the revenues are considered fictitious yields), it is preferential to acquire and operate the SBM Olšovec equipment.