Trendy v aplikácii metód ekonomického hodnotenia preferencie investičných projektov
Peter Markovič, Michal Šinský
Príspevok syntetizuje výsledky analýzy a komparácie 46 štúdií (54 prieskumov), týkajúcich sa ekonomického hodnotenia preferencie investičných projektov s dôrazom na zachytenie trendov v aplikácii od 70. rokov po súčasnosť. Pozornosť sme sa sústredili na trojicu metód: metóda čistej súčasnej hodnoty, vnútorná miera výnosnosti a metóda doby úhrady s cieľom potvrdiť, resp. vyvrátiť tvrdenie, že existuje priepasť medzi dikciou teórie a praktickou aplikáciou metód zo strany finančných manažérov. Preukazným spôsobom sme dospeli k názoru o existencii disproporcií vo vnímaní teoretického pozadia a praktického uplatnenia vybraných metód, čím sa potvrdzuje fakt o opodstatnenosti vecnej diskusie medzi vedeckou obcou a hospodárskou praxou.
JEL klasifikace: G24, G31, G32
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