Analýza a zhodnocení finanční výkonnosti vybraného podniku a komparace s odvětvím

Abstract

The diploma thesis is focused on Analysis and Assessment of the Financial Performance of the Selected Company and Comparison with a Sector. The main objective of the diploma thesis is the analysis and assessment of the financial performance of the selected company PF PLASTY CZ, Ltd. and comparison with a manufacturing sector. Analysis of the financial performance of the company is based on the financial statements of the selected company and financial statements of the Ministry of Industry and Trade CZ for the period 2010 – 2014. In the methodological part of the thesis the financial performance measurement tools are described, which are applied in the practical part of the thesis including pyramid decomposition and sensitivity analysis. The practical part of the thesis analyse the financial performance of the company based on the application of the methods of measuring by applying traditional and value based instruments. The emphasis is placed on the indicator of Economic Value Added, where pyramidal decomposition by using functional and integral methods was performed. Finally, we performed the sensitivity analysis of the impacts of deviations of EVA indicator and comparison of the obtained results of the company and industry. The last chapter of the diploma thesis is devoted to assessment of the financial performance and recommendation for the company.