Management firmy ve strojírenském odvětví

Abstract

The thesis is aimed at evaluation of the controlling in the company V-NASS, Inc. and focuses on financial controlling and consequent formulating of the financial plan for the upcoming period. The first part describes theoretical principles of controlling, its origins and development, principles, organisation and division, and activities of a controller. The company introduction is the main focus of the second part. Its history and development, organisation structure, production programme, quality system and human resources system are described there. The last part is divided into three main chapters. The first one aims at a complete review of the controlling in the analysed company. The financial health of the company in the years 2007 to 2010 is reviewed in the next part. The review includes calculation of essential indicators of the financial analysis which is divided into four groups: the groups of the financial stability indicators and indebtedness, the liquidity indicators, profitability and activity. The group of the profitability indicators includes the Du Pont´s decomposition of the profitability of the total and shareholders' capital in addition. In the final part of the last section two annual financial plans are formulated, and based on their evaluation, proposals and recommendations for the company management are given.