Analysis of an investment project in a small enterprise

Današnje okruženje, više nego ikada prije, izloženo je stalnim i mnogobrojnim promjenama, te zato investicijski projekti imaju ključnu ulogu u kreiranju dodane vrijednosti za poduzeće i njene vlasnike. Cilj rada je predstaviti investicijski projekt, te analizirati projekt poduzeća Clips d.o.o. raznim metodama budžetiranja kapitala. Time će se ispitati prihvatljivosti investicijskog projekta s namjerom donošenja optimalnih odluka u poduzeću. Teorijski dio rada odnosi se na osnove budžetiranje kapitala, metode i pravila, specifičnosti budžetiranja kapitala malog poduzeća, te mogućnosti financiranja investicijskih projekata u malom poduzeću. Drugi dio diplomskog rada na konkretnom primjeru investicijskog projekta analizira i donosi zaključke o financijskoj isplativosti. Provedenom analizom zaključilo se da krajnji rezultat projekta poduzeća Clips d.o.o. nije financijski isplativ, te da se razlikuje od procjene i očekivanog. Time se pokazuju prednosti i koristi pravilnog korištenja budžetiranja kapitala tokom planiranja i provedbe investicijskog projekta.Today's environment, more than ever before, is exposed to constant and numerous changes, and therefore investment projects play a key role in creating added value for the company and its owners. The goal of this paper is to present the investment project and analyze the project of the company Clips d.o.o. with various methods of capital budgeting. This will examine the acceptability of the investment project with the intention of making optimal decisions in the company. The theoretical part of the paper refers to the basics of capital budgeting, methods and rules, specifics of small business capital budgeting, and the possibility of financing investment projects in a small company. The second part of the thesis on a specific example of an investment project analyzes and draws conclusions about financial viability. The analysis concluded that the end results of the project of Clips d.o.o. are not financially viable, and that it differs from the estimate and expected. This shows the advantages and benefits of the proper use of capital budgeting during the planning and implementation of the investment project