Posouzení finanční výkonnosti zpracovatelského průmyslu v ČR

Abstract

The aim of the diploma thesis is the analysis of the financial performance of the processing industry in the Czech Republic in the time period from 2006 to 2012. Analysis is carried out using traditional and modern methods. In the theoretical part are described the methodological procedures that are used in assessing financial performance, this part is focused on description of the financial analysis, economic value added, cost of capital and pyramidal decomposition. The practical part is concentrated on financial analysis and financial situation of processing industry, relationship between leverage ratios, profitability and liquidity and correlation of GDP and selected financial ratios. The thesis includes quantification Economic Value Added, pyramidal decomposition of EVA and ROA with function method and also is done comparison processing industry and selected sectors in manufacturing. In the last part of diploma thesis is carried out a total evaluation of financial performance.