Stanovení hodnoty podniku v cukrářském odvětví

Abstract

This diploma thesis deals with the valuation of Pandí dorty, a confectionery business founded in 2023 in Ostrava. The theoretical part defines the approaches and methods of business valuation and describes the tools of strategic and financial analysis. The practical part applies these tools to the specific conditions of the valued company. The resulting value was determined using a combination of income-based, asset-based and combined valuation methods, with a substantial part of the value attributable to goodwill derived from the owner's personal know-how and reputation.