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%.
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