Analýza financování způsobů pořízení dlouhodobého majetku

Abstract

The aim of the Bachelor´s thesis is to compare the advantageousness of selected forms of financing the purchase of long-term assets. The Bachelor´s thesis is divided to several parts. Its theoretical parts focus on the fixed asset characteristics and methods of investment evaluation. The practical part deals with a specific company for which the analysis is carried out. After explaining the economic standing of the company, a basic financial analysis of indicators is performed. An analysis of advantageousness of the selected forms of financing follows: by loan, leasing and financing from company´s own resources. The method of discounted costs is used for evaluation and an optimal alternative of financing is recommended based on the results.