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Evaluation of an investment project in an agricultural enterprise
RYBÁK, Josef
The main objective of the work is the evaluation of an investment project that was based on support in an agricultural holding, the main differences of which include specific financing that is typical for this type of holding. The main sources include investment subsidies and co-financing of loan interest. The practical part of the work is developed based on the data of the project implemented by the Agricultural Cooperative Bělčice. This is the purchase of heavy agricultural machinery. A detailed description of the project is given in chapter 7 of the bachelor's thesis. This part is divided into 4 chapters. To evaluate the effectiveness of the project, which was used in the agricultural holding, the methods of payback period in pure and discounted versions, net present value and internal rate of return are used. Furthermore, the thesis distinguishes whether it is a variant with the use of an investment subsidy or without an investment subsidy, and whether equal or accelerated depreciation of the property is used. In the next part, the method of financing is evaluated. This section also compares individual financing options with each other. At the end of the thesis, there is a chapter evaluating the impact of project implementation on the financial situation of the company. This evaluation is carried out using financial analysis tools and is differentiated for loan and equity financing options. At the end of the thesis, there is an overall summary and evaluation of the results of the evaluation of the effectiveness of the project, which, as it was affected by all the agricultural enterprises, is effective and based on the evaluation methods adopted for realization.
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