Hodnocení finanční výkonnosti společnosti z polygrafického průmyslu s využitím statických a dynamických metod

Abstract

The aim of this master's thesis is to evaluate financial performance of a company in the printing industry from 2016-2020 using traditional and advanced methods, including the use of static and dynamic analysis of deviations of economic value added indicator. In the theoretical part, theoretical foundations for the conception and measurement of financial performance, tools, and performance measurement indicators are presented, including specific variance analysis methods. In the practical part, the chosen company is first introduced, and then the financial performance of the chosen company is evaluated using selected static and dynamic methods based on publicly available data from financial statements. These methods are also applied when comparing with the industry. It turns out that both groups of methods, and especially dynamic method, are relevant for the evaluation of financial performance. The advantage of dynamic analysis is the fact that it enables to identify possible risk factors for the financial performance of companies. The analysis shows that operating profitability has the greatest increasing influence on the total variance of the top indicator, while the greatest decreasing influence is evident in financial leverage. In the final part of the thesis, an evaluation of the results is made, along with recommendations derived from them.