Ekonomické hodnocení efektivnosti reálné investice

Abstract

The topic of the thesis is economic assessment of the effectiveness of the real investment, that was realized already in the year of 2007 by the company of ŽDB GROUP a.s., Závod Kovové tkaniny Kamenná. The aim of the thesis was to evaluate the investment and to analyze the risks which influence the given investment the most. For the quantification of the risk factors was used post audit, which was based upon the pyramid dispersion of the indicator of the net present value based on the cash-flow. Based on the post audit had been determined the deviations, by which were assessed the sub-effects of the particular factors on the given indicator. By the means of the sensitivity analysis of the net present value was found, which sub-factors had the biggest influence on the key indicator.

The second chapter is devoted to the methodology that relates to the investment decision making process, evaluation of the investment projects, sensitivity analysis and post audit. The third chapter is focused on the introduction of the investment, the company and the results of the pre-investment preparation of the investment project, which company obtained during the evaluation of the investment before its realization. The fourth chapter describes the evaluation of the investment from the real obtained data that were acquired during the investment realization period. The fifth chapter explains the sensitivity analysis of the net present value and the sixth chapter is focused on the post audit investment and determination of the absolute deviation.