Hodnocení finanční výkonnosti vybraného podniku

Abstract

The aim of this diploma thesis is the financial performance evaluation of the selected company, specifically Autocont CZ a.s., which operates in the sector of information and communication technologies. Evaluation is being made using available data from financial statements during the period 2007 to 2011 by analysing the ratios, rating and default models and economic value added. The thesis is divided into five parts, counting out the introduction and conclusion makes it 3 main parts. The first part contains a description of the methodology for assessing financial performance, which includes financial analysis, horizontal and vertical analysis of balance sheet, profit, loss, rating and default models. There are also characterized methods for calculating the costs and economic value added, including the pyramid decomposition. The second part contains an introduction of the Autocont CZ a.s., afterwards evaluation of financial statements using horizontal and vertical analysis and evaluation of the financial situation for the company through ratios. Last part implements chosen comprehensive models for evaluation of the financial performance. Then the cost of capital is quantified, economic value added is calculated and pyramid decomposition of EVA and ROE is performed. Then there are compared selected indicators of the industry in which they operate and perform sensitivity analysis of the effects. At the end of the chapter, obtained results are evaluated and based on that, recommendations for the company are listed.