| Sažetak | Tema diplomskog rada izrada je Poslovnog plana Rekonstrukcije zgrade i poslovanja dječjeg vrtića u Gradu Klanjcu. Radom se nastojalo detaljno i točno razraditi problematiku pojma poslovni plan koji se primijenjuje na rekonstrukciju postojećeg dječjeg vrtića. Dječji vrtić će nakon rekonstrukcije imati kapacitet od oko 40 djece, a zapošljavat će 7 djelatnika. Procijenjena vrijednost investicije za rekonstrukciju dječjeg vrtića je 493.151,33 €, od toga vlastita sredstva iznose 294.067,12 €, a kredit u banci iznosi 199.084,21 €.
U radu su opisani i analizirani podaci o investitoru, prikazana su njegova poslovna sredstva te samo financijsko stanje. Prema navedenim analiziranim podacima dana je zaključna ocjena podobnosti investitora koja je pozitivna.
Na temelju danih podataka provedena je analiza tržišta, tehnološko-tehnička analiza, analizirana je lokacija, opisana je zaštita čovjekove okoline, analizirana je dinamika realizacije ulaganja te provedena i ekonomsko-financijska analiza.
Prema prethodno navedenim analizama provedena je i statička i dinamička ocjena samog investicijskog projekta. Statičkom ocjenom projekta analizirani su neposredni učinci unutar samoga projekta, tj. date su osnovne informacije o učinkovitosti projekta. U tu svrhu uzeta je reprezentativna godina za izračun. To je treća godina investicije te tada je postignut puni kapacitet, a otplata anuiteta traje. Dinamička ocjena projekta provedena je metodama: a) Metoda razdoblja povrata investicijskih ulaganja, b) Metoda neto sadašnje vrijednosti projekta i c) Metoda interne stope rentabilnosti.
Neto sadašnja vrijednost uz diskontnu stopu od 3% iznosi 1.626.000,0 € što prikazuje povećanje ekonomskog potencijala investitora tijekom 10 godišnjeg poslovanja nakon investicije. Dok interna stopa rentabilnosti iznosi 35,6% što je znatno više od kamatne stope na kredit 3%.
Opisani su i mogući rizici u poslovnom planu uz provedbu analize osjetljivosti projekta. Analiza osjetljivosti provedena je za povećanje izdataka od 3. nominalne godine poslovanja za 5, 20 i 50% te povećanje i smanjene izdataka i primitaka u 4. i 10. godini poslovanja, ocjenom neto sadašnje vrijednosti i interne stope rentabilnosti.
Na osnovu svih podataka i provedenih analiza Projekt rekonstrukcije zgrade i poslovanja dječjeg vrtića ocijenjen je kao prihvatljiv te se Investitoru preporučuje ostvarenje navedenog projekta iz ovog poslovnog plana. |
| Sažetak (engleski) | The topic of my thesis is the development of a business plan: Reconstruction of an Exist-ing Nursery School in the Town of Klanjec. Through this work, I aimed to thoroughly and accurately explore the concept of a business plan, applying it to the reconstruction of an exist-ing nursery school. After the reconstruction, the nursery will have a capacity of appAroxi-mately 40 children and will employ 7 staff members. The estimated value of the investment for the reconstruction is 493.151,33€, with 294.067,12€ in personal funds and a bank loan of 199.084,21€.
The paper describes and analyses information about the investor, presents the investor's assets, and details their financial standing. Based on this analysed data, a concluding assess-ment of the investor's suitability has been provided, which is positive.
Based on the given information, a market analysis, technological and technical analysis, location assessment, environmental protection review, project implementation dynamics, and an economic-financial analysis were conducted.
Both static and dynamic assessments of the investment project were carried out based on the aforementioned analyses. The static assessment of the project analyses the immediate ef-fects within the project itself, providing basic information about the project's efficiency. A representative year, the third year of investment, was used for the calculations, as this year marks full capacity and ongoing annuity repayments. The dynamic assessment was conducted using the following methods: a) Payback period method, b) Net Present Value (NPV) method, c) Internal Rate of Return (IRR) method.
The net present value, with a discount rate of 3%, is 1.626.000,00€, demonstrating the in-crease in the investor's economic potential over a 10-year period after the investment. The internal rate of return is 35.6%, which is significantly higher than the loan interest rate of 3%.
Potential risks in the business plan have also been identified, and a sensitivity analysis of the project has been conducted. The sensitivity analysis was carried out for a 5%, 20%, and 50% increase in expenses from the 3rd nominal year of operations, as well as an increase and decrease in expenses and revenues in the 4th and 10th years of operations, assessed through net present value and internal rate of return.
Based on all the data and analyses carried out, the Nursery School Reconstruction Project has been deemed viable, and it is recommended that the investor proceed with the project out-lined in this business plan. |
