Hodnocení finanční výkonnosti společnosti ve stavebním odvětví

Abstract

The theme of this Diploma thesis is financial performance evaluation of the company in the construction sector. Goal of this thesis is to evaluate financial performance of company by using chosen methods for period 2006 – 2010. Thesis is divided into five chapters. First is introduction and fifth conclusion. Second part covers issues of theoretical definition of approaches and financial performance methods. It describes concepts of performance, financial analysis and performance evaluation summarizing models. Later on discuses about indicator of economic value added and sensitivity analysis. Third chapter deals with financial performance analysis of particular company. First it describes MORYS, s. r. o. company and then continues with financial analysis calculation. Gradually it gets to financial performance evaluation by using chosen financial performance evaluation models and economic value added is derived. EVA and ROE pyramid decomposition is done by using functional method. Furthermore it involves a closer look at sensitivity analysis of particular impacts of economic value added and the conclusion deals with comparison of company’s and industry values. Fourth chapter contains results evaluation of implemented analysis.