Analýza výkonnosti vybraného podnikatelského subjektu

Abstract

Analysis and evaluation of performance of the organization is part of the corporate governance systems. Based on information about the economic situation of the organization and the proper interpretation of the results management is then able to respond to new conditions, decide and implement the right measures and to help consolidate and develop the position of the organization. The aim of this thesis was to analyze and assess the performance of selected business entity for the period 2005-2008. Based on observed facts then noted that adversely affect the organization and management analysis to propose measures to improve operations and increase efficiency analysis organization. To achieve the objective has been applied Porter's five forces model and SWOT analysis focused on financial performance. The aim was to characterize and find the factors that influence the activities of the organization. Was also performed in the horizontal and vertical analysis of balance sheet and profit and loss. The purpose of the analysis of absolute data was an overview of the structure and property management organization, which is used for better interpretation of other established facts. Has been calculated financial ratios and a pyramid decomposition return on equity and return on assets of the organization. The resulting values were used to assess the financial position of the organization, in terms of profitability, liquidity, leverage and activities. Organization was compared with three competing entities and were calculated prime and credit models. Based on the results of the methods used to evaluate effectiveness was detected that in the period 2005-2008 was analyzed performance of organization positive trend, have fallen sharply and there was a deterioration in almost all financial indicators. This phenomenon, however, I considered as a snapshot, which occurred as a result of the impact of the global economic crisis and complete implementation period of the EU. At the end of the reporting period, organization faced with the loss of performance and other negative phenomena was the growth (or stagnation) of costs, which resulted in a significant drop in profit. I recommended to organization to focus on building a strategic marketing (this element is missing in the organization) and has invested resources in developing new products less vulnerable to market fluctuations (eg, training required by law). In the financial area, I recommended to reduce its short-term trade receivables, as they formed a substantial part current assets and total assets, which in the case of overdue funding may jeopardize the analysis of the organization.