Ekonomické vyhodnocení investičního záměru na pořízení technologického zařízení na výrobu extrudovaného řepkového šrotu

Abstract

The thesis focuses on the economic evaluation of an investment project for the acquisition of technological equipment for the production of extruded rapeseed meal. The theoretical part defines the issue of investment decision-making and presents methods for economic evaluation of investments. The aim of the thesis is to analyse the methodology used by the company to assess investments, critically evaluate it, and propose its refinement. The thesis describes static and dynamic investment evaluation methods, which are applied in the practical part to assess the selected investment through cash flow calculations over a ten-year horizon. The results show that the investment is economically viable, both according to commonly used static methods and more detailed dynamic indicators. The conclusion summarizes the benefits of the newly proposed investment evaluation methodology.