Secondary abstract: |
Diploma thesis consists of two parts. The focus of the first part is the theoretical definition of the cost-benefit evaluation method, together with the definition of all necessary elements, indicators and parameters. Based on the studied theoretical starting points, we examined the impact of parameters selection of cost-benefit analysis on the result of analysis. We assumed, that the eligibility of the investment project depends on the subjectively estimated values of the selected parameters, used within the eligibility assessment method. The findings showed, that the selection of some parameters cannot be influenced, as they are unified and determined for individual groups of projects, while the value of the rest is given on the basis of references, opinions and experience of writers, who make investment documentation. As these are usually the key parameters of the cost-benefit analysis, the values of which are subjectively selected, we confirmed our assumption and concluded, that the project eligibility depends on chosen values of parameters. The theory of cost-benefit analysis presented in the first part is needed to demonstrate the preparation of an appropriate cost-benefit analysis, which is presented in the second part of the thesis. The presentation of the cost-benefit analysis is based on the case study of investment X, which we set on the basis of the read investment documentation of similar projects. Based on theoretical starting points, with minor limitations due to the nature of the selected project, we have shown the preparation of an appropriate cost-benefit analysis of the investment project. As part of the demonstration, we presented basic data of the project and all the important elements of the cost-benefit analysis. Furthermore, we related the issue of parameter selection to the case, where we checked the robustness of the investment X for changes in key analysis parameters, as part of the sensitivity analysis presentation. We assumed, that the considered project is economically justified only within the narrow limits of the value of the parameters of cost-benefit analysis. With a partial sensitivity analysis, we first maximized each selected parameter to the extreme value, and thus determined the relative change of parameters to the limit of project eligibility. We then performed a scenario analysis, where we exposed the eligibility of the project to the cumulative parameter changes. With a 15% value change of all parameters, the project showed a positive economic NPV, which exceeded our expectations. We refute the assumption, as the project in question is more robust than we anticipated. |