Hodnocení finanční výkonnosti stavebního průmyslu v ČR

Abstract

The aim of the thesis is to evaluate the financial performance of the construction industry for the period 2004 to 2012. Thesis is divided into theoretical and practical parts. First part is devoted to the theoretical definition of the methodology of financial performance and basic methods of financial analysis, including ratios indicators. In addition, the chapter includes a description of the economic value added , pyramidal decomposition of selected indicators and analysis sensitivity.Practical part is devoted to the characteristics of the construction industry , vertical and horizontal analysis , including the application of financial analysis ratios . A key part of this thesis is to evaluate the financial performance of the construction sector for use calculating the economic value added equity and pyramid decomposition of selected indicators , which included EVA , cost of equity , return on assets and gross operating surplus. Subsequently, a sensitivity analysis of EVA evaluating financial performance. The final part is devoted to a summary assessment of the performance of the construction industry .