Průběžné zhodnocení investičního projektu na zpracování kameniva

Abstract

This bachelor thesis solving the continuous evaluation of the investment project. Focus of this thesis was to evaluate the efficiency of the new started investment project, which consists in the purchase of a new area for the processing of aggregates. The basis for this evaluation is the planned and actual calculation of revenues and costs, to determine the value, and thus to evaluate the effectiveness of this project, to determine the methods of pyramid decomposition of discounted cash flows into individual explanatory indicators. There are additive and multiplicative links between the individual indicators. The analysis of deviations was used to quantify the effects of these indicators, the logarithmic method was selected as the most suitable for the multiplicative links. This theses is divided into theoretical and practical part. In the theoretical part, the characteristics of individual criteria for evaluating the effectiveness of investment projects were elaborated and at the same time the initial methodological procedures for the practical part were described. To achieve the set goals of this theses, the findings from the theoretical part were applied in the practical part, while this part contained the calculation of discounted cash flows, their subsequent pyramid decomposition and quantification of individual effects on their change using analysis of deviations. Finally, according to the decomposition, the factors with the greatest influence on this change were identified. At the end of this bachelor's thesis, the results of the practical part were summarized, i.e the effectiveness of the selected investment project for the processing of aggregates was evaluated.