Development of a model for evaluating investments in to the purchase of the milk machine

Namen diplomske naloge je bilo ugotoviti ekonomsko upravičenost investicije v nakup mlekomata za prodajo svežega mleka in razviti računalniški model, ki bo omogočal izračunavanje ekonomske upravičenosti investicije po predpostavljenih parametrih. Za izračunavanje upravičenosti investicije smo uporabili metodo NSV (neto sedanje vrednosti) in ISD (interno stopnjo donosnosti). Izdelali smo model v elektronski preglednici s pomočjo programa Microsoft Office EXCEL 2003, ki omogoča preračunavanje upravičenosti investicije po različnih scenarijih. Predvideli smo štiri različne scenarije. Ugotovili smo, da bi bila po prvem scenariju investicija upravičena že četrto leto. V drugem scenariju smo ugotovili, da bi bila investicija upravičena pri povprečni dnevni prodaji 40 litrov mleka in več. V tretjem scenariju smo ugotovili, da bi bila investicija upravičena pri prodajni ceni 0,8 € za liter mleka. V četrtem scenariju pa smo ugotovili, da je po vseh predpostavljenih parametrih investicija upravičena.The aim of our graduation thesis was to evaluate the economic viability of investments in the purchase of milking machine for selling raw milk and develop a computer model to calculate the economic viability of investments under the assumed parameters. We used the methods of NPV (net present value) and IRR (internal rate of return ). We developed a model of the electronic spreadsheet using Microsoft Office Excel 2003 that enables conversion of eligible investments in various scenarios. We assumed four different scenarios. We found out that in the first scenario the investment was justified in its fourth year. In the second scenario, we found that the investment was justified in case of average daily sales of 40 liters and more. In the third scenario, we found that the investment was justified at a selling price of € 0.8 per liter of milk. The results of the fourth scenario showed, that under all the assumed parameters the investment was justified