Analýza finanční výkonnosti firem působících v automobilovém průmyslu v ČR

Abstract

The aim of this thesis is to analyze the financial performance of selected companies operating in the automotive industry in the Czech Republic during the period 2019–2023. The thesis is divided into five chapters, including the introduction and conclusion. The second chapter presents the methodology for evaluating financial performance, beginning with the definition of company´s performance, financial analysis, and performance evaluation summarizing models. This is followed by a description of the economic value added indicator, the determination of the cost of capital, and the pyramid decomposition of financial indicators. The third chapter characterizes the selected companies and includes vertical, horizontal, and ratio analysis of financial statements and an evaluation of their financial health using summarizing models. In the fourth chapter, financial performance is evaluated through the economic value added, which is then decomposed into partial indicators using pyramid decomposition. Subsequently, the achieved results are compared and the overall performance of each company is evaluated.