The aim of the thesis is to evaluate the effectiveness of ABC's investment project using selected methods of economic evaluation of the investment effectiveness and another aim of the thesis is to select the optimal variant of financing the investment project with a view to minimizing costs. Given that it is a manufacturing company, the calculation of products X and Y based on the data provided by the company is used as the basis for determining the future income from the investment project. The calculation is based on the actual production capacity of the machine. The prediction of revenue and expenditure is based on a 4% year-on-year increase. Expenditure also includes costs related to the use of foreign capital, as the use of the INFA modelwhich is used in this work to calculate the discount raterequires a cash flow adjustment to the equity method. When establishing the cash flow, a direct method based on a revenue and expenditure plan was used. Due to the planned expenses for the production machine insurance and credit repayments, these items are also taken into account in the cash flow. The other aim is to select a method of financing the investment project with a view to minimizing costs. The company does not have sufficiently high equity capital that could be used to finance the investment project, which is why drawing of a business loan and the possibility of financing through finance leases are proposed as ways of securing financing. The proposed financing methods and their valuation, taking into account the minimization of costs, are based on the discounted business loan and finance lease expense method.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:387623 |
| Date | January 2018 |
| Creators | MARKYTÁNOVÁ, Zdeňka |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0023 seconds