Abstract
Abstract The present article focuses on the importance of making investment decisions and its long-term effect on the economy of companies. It presents a specific investment in the recovery of rescue equipment used for interventions in the irrespirable or deleterious environment on an example of the company HBZS, a.s. The objective is to evaluate the effectiveness of the investment project using static methods in relation to setting an optimal price level for leasing the equipment. The optimization of such setting is examined in terms of the economic lifetime of relevant tangible fixed assets
Highlights
Since the beginning of 1994, the Central Mine Rescue Station in Ostrava (Czech abbreviation, HBZS) is a subsidiary of the company OKD, a.s. which is its 100% shareholder
The expectations associated with the investment in the purchase and the partial lease of breathing apparatus used at work at a basic lease price per unit set to 100 CZK/day in the period 2011-2020 are shown in Tab. 2
The summary appraisal of the investment project - the purchase and partial lease of breathing apparatus used at work using static methods at a basic lease price per unit set to 100 CZK/day - is presented by the data given in Tab. 6
Summary
Since the beginning of 1994, the Central Mine Rescue Station in Ostrava (Czech abbreviation, HBZS) is a subsidiary of the company OKD, a.s. which is its 100% shareholder. Due to the damping of the deep mining industry in the Czech Republic, the legally imposed contributions of mining organizations to cover the costs of equipment, facility and operation of the main mine rescue station are not able to cover in full the actual costs of equipment, facility and operation of the Central Mine Rescue Station in Ostrava. This fact led to the need for savings in operating costs of the HBZS in Ostrava through optimizing its organizational structure and profiling this station in commercial activities using high-level expertise of mine rescuer at work with special rescue equipment. The form of lease is effective as the lifetime of the individual mining sites may be shorter than the technical lifetime of the devices
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