Postaudity investičních projektů jako nástroj učení se
Post Project Appraisals of Investment Project as a Tool of Learning

Summary/Abstract: Results of field research and experience from economic praxes demonstrate fai-lures of many investment projects and inability of many firms to learn from mistakes and successes. The article is oriented on the one important tool sup-porting this learning, which is Post Project Appraisal. First possible causes of failures of investment project are discussed and further content. Post Project Appraisal and experience from its implementation in companies British Petroleum and Česká rafinérská is characterised. Attention is further paid to results of field research regarding approaches used by Czech enterprises for evaluation of investment project after their completion (brief evaluation of costs, brief evaluation of economic effects, detail Post Project Appraisal) and testing hypotheses of statistical dependencies of these approaches on selected factors (size of enterprise, ownership, existence of strategy, implementation of controlling).

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