Zhodnocení finanční výkonnosti podniku a srovnání s odvětvím zpracovatelského průmyslu

Abstract

Increasing efficiency is one of the main objectives of financial management. In order for the company amounted to maximize profits and market value , it is necessary to introduce innovative approaches and techniques to increase performance. The aim of the thesis is to evaluate the financial performance of the company Šmeral Brno , p , which operates in the manufacturing industry for the period 2008 - 2012 using traditional indicators , total models of performance evaluation and application of economic value added . The thesis is divided into six chapters, the first chapter is an introduction and the sixth chapter of conclusion. The second chapter includes a description of the financial analysis , horizontal and vertical analysis of balance sheet and income statement , comprehensive models for evaluating financial performance , calculation of cost of capital and economic added value of a pyramid decomposition of selected financial ratios and sensitivity analysis. The third chapter describes the company and the CZ NACE - 28 The fourth chapter is a horizontal , vertical , and horizontal-vertical analysis of balance sheet and profit and loss , ratio analysis of selected indicators to assess the financial performance using selected bankruptcy and credibility models , calculated economic value added . Furthermore jeproveden pyramidal decomposition indicators of return on equity and economic indicators added value through functional methods . The chapter concludes with a sensitivity analysis of economic value added and compared selected by the company with the industry . The fifth chapter will focus on the overall evaluation of the results of the analysis.