20.500.12556/RUL-158768 Ekonomska analiza upravičenosti investicije v razširitev proizvodnje diplomsko delo - visokošolski strokovni študij Economic analysis of the viability of investment in production expansion graduation thesis - higher professional studies V nalogi smo analizirali upravičenost investicije v proučevanem podjetju, ki je razširilo proizvodni program z uvedbo lastne proizvodnje PVC stavbnega pohištva. Cilj podjetja pred uvedbo je bil, da podjetje poveča prihodke iz preteklih let in doseže okoli 400.000,00 evrov letnih prihodkov. Če bo podjetje doseglo želen prihodek bo prag rentabilnosti dosežen pri 83,08 % ali 332.324,38 %. Statična metoda vračilnega obdobja pokaže, da se bo naložba povrnila v 7,36 letih. Rezultati dinamičnih metod so bili ob upoštevanju 4 odstotne diskontne stopnje pozitivni, ob upoštevanju 7 odstotne diskontne stopnje pa negativni. Analiza upravičenosti investicije je zelo odvisna od upoštevane višine diskontne stopnje. Tako smo prišli do zaključka, da investicija ne kaže pretiranega potenciala, da je bila ta odločitev ekonomsko upravičena, čeprav smo tekom naloge potrdili delovno hipotezo, da se bo zmanjšala lastna cena izdelkov za najmanj 10 odstotkov. Ta se je v povprečju zmanjšala za 13,71 odstotkov. The present thesis was intended to analyse the viability of investment within the company under examination, which has expanded its product line with the introduction of its own production of builders' PVC joinery. Prior to the mentioned introduction, the aim of the company was to increase its revenue from previous years and to reach around EUR 400,000.00 in annual revenue. If the company is to generate the desired income, its break-even point will be achieved at 83.08%, i.e. EUR 332,324.38. The static payback period method has shown that the investment will be recovered in 7,36 years. The results of dynamic methods were positive, having regard to the 4% discount rate, but negative when taking into account the 7% discount rate. Analysis of the viability of investment is highly dependent on the level of the discount rate taken into account. This has led to the conclusion that the investment does not demonstrate much potential for this decision to be economically justified, even though the working hypothesis was confirmed throughout the thesis, stating that the cost price of the products will be reduced by at least 10%. It was reduced on average by 13.71%. investicija rentabilnost ekonomičnost produktivnost plačilna sposobnost investment profitability economic efficiency productivity solvency true false false Z. Glaser Slovenski jezik Angleški jezik Diplomsko delo 2024-06-20 10:25:33 2024-06-20 10:25:37 2024-07-04 03:41:57 0000-00-00 00:00:00 2016 0 Ljubljana 2016 Ljubljana XI, 73 f., [9] f. pril. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.486.4:694 2633609 UNI_Glaser_Zoran_2016.pdf UNI_Glaser_Zoran_2016.pdf 1 FE8CDDDE061F0F4AB59B4389A87FB6AA f1f5bfaff0dbb805cb6d638dfef0a559ba2f0ff83c0367de2a85a4d0e5c13786 ac2bacf8-2ede-11ef-a73e-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=186487 Biotehniška fakulteta 0 0 0