Zhodnocení efektivnosti investice vybrané společnosti

Abstract

The topic of the thesis is the evaluation of a specific business investment into machinery equipment using the return on investment, payback period, net present value and internal rate of return method. The investor is CEMDEST Ltd., which focuses its business on providing services related to drilling and blasting operations. Diploma thesis is divided into five parts. The first and the second part is focused on investment problems and characteristics of the company. The third part theoretically elaborates drilling activities, characterizes investment decisions and investment appraisal methods. Fourth, practical part, analyzes the investment alone, which was evaluated by most common methods for investment efficiency assessment. The fifth and final section presents the final evaluation of the investment with a statement whether it was appropriate to accept the investment.