Hodnocení finanční výkonnosti vybraného podniku působícího ve strojírenském odvětví

Abstract

The aim of the diploma thesis is to evaluate the financial performance of the company XYZ s.r.o. for period 2016 - 2020 and appropriate recommendations, which are based on the obtained results, that will enable the analysed company to improve its market position. The thesis is divided into theoretical-methodological part and practical-application part. In the theoretical-methodological part are described the starting points for evaluating the financial performance of the company. There are characterized basic concepts, financial analysis and methods for measuring financial performance, which are divided into traditional and modern. In the practical-application part the analysed company is introduced, which operates in the engineering sector. Furthermore, methods for evaluating financial performance are applied on the company, specifically analysis of absolute indicators (horizontal and vertical analysis), analysis of ratio indicators (indicators of profitability, liquidity, activity and indebtedness), analysis of net working capital, Du Pont decomposition of ROE, credibility index IN05 and modern method economic value added EVA-Equity. Finally, the results of the methods are evaluated and suitable recommendations for the company are determined.