Analýza zdrojů financování dlouhodobého hmotného majetku

Abstract

The aim of this bachelor thesis is to analyze the sources of financing using the method net present value of the expenditure, mutual comparison of the constituent options and selection of optimal source of financing. For the evaluation has been selected the investment pitch granulation of the company DEZA, joint-stock company. Theoretical part is devoted to the methodology of financing of enterprise investments and part of it is a description of the methods that are used to evaluate the sources of financing of long-term investments. In the next chapter is characterized the company, its economic situation and selected investment. Practical part of the thesis is contained in the fourth chapter. At the beginning of the chapter is made a list of the input data and also calculated discount factor which is necessary for further calculations. There are also calculated individual variants of fixed assets financing and at the end of the chapter is selected the optimal variant of financing.