Zhodnocení a komparace vybrané společnosti v potravinářském průmyslu pomocí pokročilých metod

Abstract

The diploma thesis topic is the evaluation and comparison of a selected company in the food industry using advanced methods. The aim of the work is to evaluate the company's financial performance for the period 2016 to 2020. The thesis is divided into 5 chapters, where the first is the introduction and the last conclusion. First, the theoretical part describes the methodology of financial performance. This methodology includes a description of financial analysis, comprehensive models for evaluating financial performance, economic value-added and cost of capital determination. The second chapter also includes a description of the methods of pyramid decomposition of financial indicators and sensitivity analysis. In the third chapter, the application part, the selected company is first introduced and then a horizontal and vertical analysis of the company's basic statements and a ratio analysis are performed. The main part of the work is evaluating the financial performance of the selected company. The evaluation of financial performance is performed using bankruptcy and creditworthiness models. Much of the chapter focused on calculating economic value added, which preceded the determination of the cost of capital. Subsequently, a pyramid decomposition of the EVA indicator was carried out using the functional and integral method. In the next passage, a sensitivity analysis of selected effects of economic value added is performed. The last part of the third chapter compares the company with the industry and competitors using the EVA indicator and Spider analysis. Evaluations of the achieved results are part of the fourth chapter. The company was found to be sufficiently profitable, financially stable, excessively liquid, and financially healthy. The company also reports an economic profit throughout the period under review. However, the company should try to comply with the solvency rule, as this rule was only fulfiled in 2019.