Financial investment analysis for construction of small sized agricultural machinery real estate

V magistrskem delu je predstavljena finančna analiza postavitve objekta, kjer se bomo ukvarjali s servisiranjem male kmetijske mehanizacije (4-taktne vrtne kosilnice, motorne kose in motorne žage). Za oceno investicije smo uporabili statične in dinamične metode ocenjevanja investicij, s poudarkom na primerjalni analizi stroškov in prihodkov - CBA analiza (Cost-Benefit Analysis). Za potrebe časovnega načrtovanja analizirane investicije je bila uporabljena metoda kritične poti (Critical Path Method). Ugotovljeno je bilo, da bi podjetje v primeru servisiranja posameznega stroja poslovalo z izgubo zaradi negativnih letnih denarnih tokov. Letne izgube bi znašale – 2.002,28 € za 4-taktne vrtne kosilnice, – 4.059,40 € za motorne kose in – 4.686,52 € za motorne žage. Za pozitivno poslovanje servisa bi bilo potrebno združiti servis vseh treh strojev. Letni denarni tok bi v tem primeru dosegel vrednost 5.699,96 €. Investicija bi se po statični metodi povrnila v 2,81 letih, po dinamični metodiz oceno neto sedanje vrednosti (NSV)pa bi se investicija povrnila v četrtem letu poslovanja. Z metodo kritične poti je bilo mogoče iz dogodkovnega mrežnega diagrama razbrati, da je najdaljša pot v diagramu znašala 64 dni.The purpose of this thesis was to introduce the financial investment analysis for construction of a small-sized facility for agricultural machinery where 4-cycle lawn mowers, string trimmers and chainsaws would be serviced. For investment appraisal we used static and dynamic methods with the emphasis on the Cost-Benefit Analysis (CBA). For evaluation of a project completion time Critical Path Method (CPM) was used. Results showed negative annual cash flows if the service would be repairing only one type of machinery. Annual losses would be: - 2.002,28 € for 4-cycle lawn mowers, - 4.059,40 € for string trimmers and -4.686,52 € for chainsaws. For positive investment plan the service would have to combine all three types of machinery together. Annual cash inflow would in this case be 5.699,96 €. With Static Payback Period Method, the capital invested would be regained in 2,81 years, however with evaluation of the net present value (NPV) it would be regained in the fourth year of business. Results from the Critical Path Method (CPM) showed that the fastest completion time for this project was 64 days