Also in joinery it is not possible to follow the market needs without investments into the fixed assets. The goal of the paper was to evaluate the economic justification of investment into the joinery workshop. For the investment into the construction of joinery workshop object and updating the technology, we foresaw the different sources of debt financing. The evaluation was performed with static as well as dynamic methods of investment evaluation, with which we used the 7% discount rate. On the basis of the cash flow of the last five years and the planned growth in production scope for a period of 15 years, we have proven that the investment into the joinery workshop is economically justifiable and produces return before the end of the period of repaying the financial debt sources. We have realised there are also many other, indirect benefits that will be achieved with this investment, which additionally proves its justification.
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