Hodnocení efektivnosti investice konkrétního podniku

Abstract

The aim of bachelor thesis is to assess the efficiency of the investment in the company PWO Czech Republic a. s. in Valašské Meziříčí. Assessed investments are used CNC machine and the new one. The goal of the thesis is to determine which model is more profitable for the company - purchase of a new machine or repairing of the used one, recurring every four years. Investment evaluation is formed with using static and dynamic criteria. This criteria is generally explained in the theoretical basis in the first part of the thesis. Second part contains description of the company and both investmenst. This is followed by a practical part, where evaluating criteria for both the original and new machines are calculated. Subsequently, both alternatives are compared in a graphical displey of results of individual criteria and we can specify which machine is more efficient for the company. Based on the comparison, we can see that the purchase of the new machine is more profitable than the repeated repairing of the original. Proposal for the new investment is assumed that the company will have enough contracts and the economic situation in the market will be favorable.