摘要:The automotive industry is one of the fastest growing sectors and therefore places demand on many other sectors and increases the need for cooperation. With the development of the automotive industry, tires have become an integral part of society and the everyday life of the individual. As a result of the company’s development as a connection of transport, the demand for tires is increasing and the production of waste tires is also related to this. The use of end-of-life tires is almost endless and that is why tires are good to use in the circular economy. The circular economy is an economic system that aims to keep products and materials in use for longer, thus increasing their productivity and reducing waste. The paper presents a methodical concept of the plan for the extension of production capacities of rubber-based pressed products with the intention to produce noise reduction panels. The investment consists of the acquisition of the pressing machine and respective mould in the amount of € 180,000. Based on the selected assessment methods it can be stated that the NPV reaches + 69,360 €, Profitability index is 1.38, Internal Rate of Return is 23.8% and the payback period is estimated for 4 years and 4 months, at the considered production capacity of 14,000 m2/year.