Postaudit investičního projektu

Abstract

The aim of the thesis is the implementation of the postaudit of the investment project, realizated by the company REMAK a.s. In the process of investment postaudit is aplied analysis of sensitivity and analysis of deviations of the criterion net present value based on cash flow. The thesis is divided into theoretical and practical part. Theoretical part clarifies the methodology of investment decisions and the risk in the investment decisions. This part of thesis deals with a theory postauditu real investment. The practical part focuses on the characteristic of rated investment and the company, which realized the project. In this chapter is made the evaluation of effectiveness of the investment in pre-investment phase. The main part of the thesis is the practical application of the postaudit of the investment project. This chapter includes especially analysis of sensitivity, which examines the effects of various factors on the criterion and analysis of risk factors based on analysis of deviations of the selected criterion, based on pyramidal decomposition. In the conclusion is made the evaluation of the postaudit of the investment project.