Hodnocení finanční výkonnosti podniku Mlýn Herber, s.r.o.

Abstract

The diploma thesis deals with the evaluation of the company. The aim of the thesis is to find out and comprehensively assess the company’s financial situation and define problematic areas that can influence its efficiency in a negative way. The acquired company’s data were assessed with analytic methods and instruments. The benefits of the thesis are recommendations proposed on the basis of the performed analysis. The application of the recommendations should have an impact on improving situation in the problematic areas and consequently contribute to increasing overall company’s efficiency. The theoretical part is devoted to the description of the issues on the basis of the specialized literature study. The practical part focuses on the application of the company efficiency evaluative methods within a five-year-time period 2006-2010. Mostly traditional methods of financial analysis are used for the evaluation of the company efficiency. These are horizontal and vertical analysis of accounts, profit analysis, liquidity, profitability, indebtedness, financial stability and activity. General situation of the company is consequently assessed with the help of overall evaluative indicators. The method of economic value added - EVA - is used as a representative of the contemporary measures of efficiency evaluation. The analysis is carried out on the basis of the financial reports that are presented in the appendix of the work.