Postaudit investičního projektu

Abstract

The objective of bachelor thesis is to perform a post-audit of an investment project, which was undertaken by the Kofola a.s. company. Within this post-audit an analysis of deviations of the Net Present Value will be carried out based on the cash-flow. The bachelor thesis consists of two main parts, theoretical and practical. The theoretical part will explain the methodology of investment decision-making, including the classification of investment projects, the stages of investment process and the criteria of the investment evaluation. The post-audit and sensitivity analysis will also be described in this part. The third chapter will introduce the Kofola company and their implemented investment. The anticipated values of investments, which were determined by the company's financial and marketing experts in the pre-investment stage of the project, will also be stated in this part. Based on these values, the key assessment criteria of the profitability of investment will be defined. The fourth chapter will state the actual values generated by the investment in the first four years of operation. Furthermore, the values will be determined for the following years of the life of the investment. These values will be used for a calculation of all evaluation criteria of the investment. In addition, a post-audit will be performed, within which the planned values will be compared with the actual values. The analysis of deviations will be performed by means of pyramid decomposition. This chapter will be concluded with the evaluation of the performed post-audit.