Komplexní zhodnocení finanční výkonnosti podniku z potravinářského odvětví s využitím statických a dynamických metod

Abstract

The aim of the diploma thesis was to evaluate the financial performance of a selected company in the food industry during the 2019–2024 period using static and dynamic methods. To achieve this objective, a combination of traditional ratio indicators and advanced methods based on the EVA concept was utilized. The theoretical part was devoted to the methodological definition of financial analysis tools and the principles of static and dynamic risk modeling. In the practical part, these procedures were applied to the data of the analyzed entity and subsequently supplemented by a comparison with industry-wide values. Through the application of static and dynamic decomposition of the EVA indicator, key factors influencing the stability of the company's financial health were found. The static analysis confirmed the decisive influence of the cost of power consumption and overall operational efficiency on value creation. The dynamic risk analysis determined the dominant role of return on sales as the primary source of volatility, while the influence of capital structure was evaluated as stabilizing. Through comparison with the industry, a specific risk profile of the entity was evidenced. While the cost of equity is the determining factor for the rest of the market, a higher sensitivity to operational parameters was found in the analyzed company. These findings thus confirm the entity's ability to prosper in the long term and strengthen its position even in a volatile economic environment.