Hodnocení finanční výkonnosti vybraného podniku v odvětví výroby nápojů

Abstract

The theme of this Diploma thesis is financial performance evaluation of the selected company in the beverage industry in the period 2010 to 2015. The methodology of financial performance is described in the theoretical part. Includes a description of the financial description of the financial analysis, comprehensive models for evaluating financial performance, economic added value and capital costs. Part of the chapter is also a description of the methods of a pyramid decomposition of financial ratios and sensitivity analysis. The selected company is presented in the practical part. There is a horizontal and vertical analysis of the financial statements of the company and also there is sensitivity analysis. The evaluation of financial performance is done by using selected models. Also there are defined the capital costs which are needed for determining the economic value added. Subsequently economic value added is derived. The pyramid decomposition of EVA is made by using functional and integration methods. Subsequently is performed sensitivity analysis of impacts of economic value addend. The comparison of selected company's indicators and industries are performed in the conclusion and the performance of the company is assessed.