Podnikové finance a jejich role v rozvoji vybrané společnosti

Abstract

The aim of this thesis is to analyse and evaluate the transformation of a selected manufacturing company driven by financial indicators and management tools. The work is based on the direct participation of the author in the transformation team, in which she was responsible for the financial management of the project. The theoretical-methodological part (Chapter 2) defines corporate finance as a key resource and driving force of an organisation, introduces accounting as the information system of the enterprise, and analyses the impact of tax legislation on financial flows. Chapter 3 presents the Balanced Scorecard (BSC) as the methodological framework of the transformation and describes the management tools implemented across four areas: Sales, People, Finance and Processes. The applied-verification part (Chapter 4) uses a combination of BSC and SWOT analysis to map the company's starting position in 2024 (AS IS), define the target state for 2026 (TO BE), and evaluate the results achieved during the two-year transformation. The findings are supported by financial statements — Balance Sheet, Income Statement and Cash Flow — for 2024–2025 with a 2026 plan outlook. The thesis demonstrates that effective financial indicator-based BSC management requires simultaneous changes across four organisational areas. The transformation has resulted in a 12 % revenue increase (2025 vs. 2024), a 27 % EBITDA growth, and diversification of the customer portfolio. The implementation of selected tools was not fully completed at the time of submission; the thesis identifies specific recommendations for the next phase of development.