MEŠKO, Roman: Efficiency of OPL Investments [Bachelor Thesis] - Technical University of Zvolen, Faculty of Wood, Department of Business Economics, Thesis supervisor: doc. Ing. Josef Drábek, CSc. Degree of professional qualification: bachelor in „Bc.“. TU, Zvolen, 2018. Scope of work: 58 pages.The main goal of the bachelor thesis is to evaluate efficiency and contribution of the investments into the system of electronic evidence of logs in the Municipality Forest Enterprise. Investments are one of the most important factors in the company economic development, through which the long-term policy of the country, its individual regions and each enterprise is carried out. The thesis is divided into four chapters. First chapter defines the theoretical aspects, the basic concepts and the breakdown of investments. Second chapter specifies the aim of the work, third chapter describes methods and evaluation options of the effectiveness of investments as a theoretical basis. The core of the work is the fourth chapter, where investments in forestry enterprises, sales, revenues and costs of forestry are described as well as the characteristics of Municipality Forest Enterprise and its main activities. In the final part of the chapter the thesis analyses and evaluates the enterprise efficiency of the investment in the company within the framework of the implementation of the project of electronic evidence of logs and its contribution to enterprise and at the same time to municipality Poniky.