Analýza finanční výkonnosti strojírenské společnosti

Abstract

Diploma thesis deals with the financial performance analysis of the machinery company Ostroj, a. s. in the period since 2006 to 2010. In the theoretical part they are characterized performance of the company and approaches to its measurement, financial analysis, including horizontal and vertical analysis of accounting statements and ratio indicators analysis. Summary models of financial level evaluation, economic value added, methods of determining capital costs and analysis of indicators system are defined too. Practical part is focused on the introduction of the company Ostroj, a. s., assessment of financial position and performance of the company with using financial analysis and summary models, determination of the capital costs and economic value added, the pyramidal decomposition of return on equity and economic value added. Selected financial indicators of the company are compared with ones of appropriate industry branch. The total assessment of the results that the company has achieved in the monitored period is performed and some recommendations are proposed in final part of thesis.