Hodnocení ekonomické efektivnosti vybraného investičního projektu

This diploma thesis evaluates the economic efficiency of an investment project implemented within a social enterprise – a brewery that has been employing people with disabilities for a long time as part of its core operations. The investment focuses on expanding production capacity through the acquisition of new lager tanks and related infrastructure. The aim of the thesis is to determine whether the project is economically viable. The theoretical part of the thesis focuses on investment decision-making, determination of cash flows, efficiency evaluation methods, and risk analysis. In the practical part, the project's efficiency is assessed based on the calculated net present value (NPV), internal rate of return (IRR), and payback period. The results confirm the economic acceptability of the investment project. The thesis also includes a sensitivity analysis of selected factors, where the key influencing factors are the selling price of the products and the production volume.