| Abstract [eng] |
Master's thesis summarizes, systemizes and analyzes the concept of the investment, excluding the capital or real investments by the business, determines the methods of the effectiveness of the investment projects and risk assessment and gives the theoretical integrated with the company's financial condition and performance evaluation analysis. In the second part of the master's thesis profit (loss) statements and balance analysis by the investment project and the investment project implementation in order to assess the impact of investments in JSC “Eternit Baltic” company's financial position and results of operations. In the beginning of the work, the author set the hypotheses, which were proved partly. In the short-term JSC “Eternit Baltic” investments improved the company's asset changes (it increases), but worsened the solvency and liquidity ratios, because the investments are made with borrowed funds. In the long-term investment in improving the company's financial position and increased production volumes and costs, but sales and profit variation was also influenced by other factors. The third part was assessed new investment project. Investment project efficiency and risk assessment has shown that it is acceptable and recommended to the company's management to carry out, because the investment return on the project is higher than the discount rate, the impacts on the company's financial position and operating results are more positive than negative, but planned to risk - minimal. |
