Analýza zdrojů financování reálné investice

Abstract

Bachelor thesis is devoted to resources analysis of real investment. The aim of this work is to choose the optimal financing alternatives. The thesis consists of theoretical and practical parts. The theoretical part is focused on resources of financing, their classification, description of the advantages and disadvantages of different sources, and criteria for financing of elections, their calculations. The practical part focuses on the analysis of financing. There is characterized by the selected investment, which is the production line. Furthermore, depreciation is calculated, the discount rate and made the calculation of the various financing options by using the method of discounted costs. Deciding between financing from own resources, bank loan, which had a balanced flavor and annuity repayment and finance lease with 10% down payment or 20% down payment. By comparing the calculated discounted costs of the various options of financing, it was found that the optimal variant of financing real investment is financed by a bank loan with annuity repayment.