Vyhodnocení investičního záměru na pořízení strojního zařízení na výrobu stínící techniky

Abstract

The diploma thesis deals with the economic evaluation of an investment plan for the acquisition of machinery for the production of shading systems. The theoretical part contains a definition of the issue of investment decision-making and an introduction to methods of economic evaluation of investments. The practical part is focused on the main goal of the work, namely the evaluation of this investment plan, using static and dynamic methods. The evaluation of this investment is based on the fact, that the company is not able to use the full capacity of the purchased machinery, and therefore it expects that the machinery will be used only for 50 % within one 8hour shift. The results of the investment evaluation show that even with 50% utilization of its capacity within one shift, its return would be economically acceptable. However, the possibility of selling the manufactured shading technology even with such limited utilization of the production capacity of the given machinery proved to be problematic.