Αξιολόγηση επένδυσης για την παραγωγή νέου καταναλωτικού προϊόντος

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Αξιολόγηση επένδυσης ; Βιομηχανία ; Καταναλωτικά προϊόνταAbstract
In this days, challenging business environment, rapid technological and business development add to the complexity of present decision making, by the capital budgeting process. This study used positioning theory as a discursive approach to understand the Capital Budgeting of manufacturing project for investment appraisal. This thesis deals with the installation of a production line, on a manufacturing. Specifically, both the technical study conducted and the economic evaluation of the project, are being described. The technical study includes, among other, the table of the assets. The economic evaluation of the project follows. Presented, therefore, are all those factors that affect the economic performance of the project, such as: equipment costs, product cost, capital costs, maintenance costs, marketing plan, etc. Flowingly, the net cash flows as well as the financial indicators of the investment were estimated. Finally, both breakeven point and sensitivity analysis were run, examining the behavior of financial indicators such as Payback Period (PB), Profitability Index (PI), Net Present Value (NPV) and Internal Rate of Return (IRR), we present the method in practice with excel application.