Ekonomická analýza podniku v energetickém odvětví

Abstract

The aim of this thesis is to evaluate the economic situation of the selected company by means of economic analysis. The thesis is divided into 3 parts, the first part describes the theoretical and methodological background of economic analysis, which means that it describes what economic analysis is, what parts it is divided into, what sources are used for the analysis, who are its users, and also describes the methods used in economic analysis. In the second part, the application of economic analysis to a selected enterprise was carried out. From the strategic analysis, PEST analysis, Porter's five competitive forces model, SWOT analysis and IDINMOSU model were performed. From the financial analysis, ratio analysis was performed, which includes profitability, activity, liquidity, debt and capital market ratios, as well as analysis of aggregate models, from which IN05 Index, Creditworthiness Index, Kralick's Quicktest, EVA, MVA and TSR were performed. In the last chapter, the results of these analyses and models were evaluated and then recommendations were proposed for the selected company. We specified 5 recommendations, which are expansion into new markets, acquisition of Škoda JS a.s., acceleration of the transition to a low-emission portfolio, greater focus on electromobility and reduction of the company's debt. According to the results of the individual models and analyses, we can say that the economic situation of the company in the years under review was very good from a strategic point of view, but from a financial point of view it is no longer satisfactory, since the company was not creditworthy and was threatened by financial problems, but from the point of view of the shareholders it was worth investing in the company in the period under review, since their investment would always be profitable when sold on 3 January 2022 and the market price of the share can be expected to rise in the future.