Ekonomické vyhodnocení dvou variant řešení nevyhovujícího technického stavu obráběcího stroje

Abstract

The bachelor thesis economically evaluates two options for solving the unsatisfactory technical condition of one of the machine tools in the engineering company ISMM & JB Machinery a.s. Using economic indicators, it compares the option of overhauling the existing machine against the second option, which is the purchase of a new and more modern machine of a different type. The thesis is divided into two parts, theoretical and practical. The first part of the thesis contains the main theoretical principles and tools of investment decision making and economic evaluation of investments. In the second part of the thesis, specific economic indicators, such as projected Cash Flow or future net income, are practically evaluated for each of the options. This is followed by a critical assessment of the results of the economic evaluations performed. The thesis concludes with a proposal for the economically more advantageous of the two possible options for solving the substandard condition of the machine tool.