This master thesis describes a valorisation of investment intention involving an assessment of risks of a new-built business unit. It means an extension of an existing café in Brno for a confectionery production and its distribution. A goal of this thesis is to make a complete study of feasibility and to evaluate ability to realize this project, based on achieved data. Structure of the thesis is adapted on a certain topic and it focuses especially on a marketing research, an estimate of a demand and assessment of risks. Several chapters describing certain parts of the project are a part of the study of feasibility. Whole feasibility study is based on a data drawn from a professional literature, internet resources, intern and extern analysis of a surroundings, the estimation of demand based on a questionnaire survey and own experience in a specialization of business.

This thesis deals with economic evaluation case study of Ekofarm construction using applications Crystal Ball and Pertmaster Risk Project. The thesis represents the fundamental characteristics of the investment project and methods of its evaluation. There are introduced basic features of both applications on probabilistic risk analysis performed by simulation method Latin Hypercube Sampling. The case study is described in detail including breeding system and method of financing. This is linked to the calculation of economic fundamentals and creation of project cash flow. The result is probabilistic analysis which is output from tested software tools, and its evaluation.

This thesis focuses on considering of the investor economic risk during the preparation of the investment project including the financial plan, its evaluation and suggestions of proposals for risk reduction. Correct decisions on implementation or rejection of the project are based on the realistic financial plan. However, expenses and revenues are only implied and are burdened with some variability that leads to the risk of failure to achieve the planned values. To assess the acceptability of certain risks for the investor, an analysis of risk factors was conducted. The factors are first identified for their significance and potential negative impact, then the most risk factors are evaluated and determined whether it is necessary to further tracking or the risk to the investor is acceptable.

В 1-й главе рассмотрены теоретические и методические основы разработки и вывода на промышленный рынок нового продукта. Во 2-й главе проведен анализ организации ООО «Фармпласт», анализ рынка нового оборудования, анализ патентного ландшафта, были выявлены ключевые проблемы и возможности при реализации изделия. В 3-й главе представлен инвестиционный проект по разработке и реализации нового оборудования, приведен расчет себестоимости изделия, рассчитаны затраты на реализацию и экономический эффект, определены возможные риски, даны рекомендации по снижению их эффекта. / Chapter 1 discusses the theoretical and methodological foundations of the development and introduction of a new product to the industrial market. In the 2nd chapter, the organization of Farmplast LLC was analyzed, the market analysis of new equipment, the analysis of the patent landscape were identified, key problems and opportunities for the sale of the product were identified. The 3rd chapter presents an investment project for the development and sale of new equipment, gives a calculation of the cost of the product, calculated costs for implementation and economic effect, identified possible risks, made recommendations to reduce their effect.