Hodnocení finanční výkonnosti vybrané společnosti z automobilového průmyslu a odvětví

Abstract

The aim of the diploma´s thesis is to analyze and assess the financial performance of the Hyundai Motor Manufacturing Czech, whose main activity is the production of cars, within the industry in which the company operates. The thesis is divided into five chapters and beyond the introduction and the conclusion it contains three main parts.

In the first part of the thesis, the second chapter, the theoretical basis of assessment of the financial performance of the company is described. The chapter contains the methodology for evaluating the financial performance of the company description such as the description of the evaluation design of financial performance, trend analysis and structure analysis, the description of the financial ratios, difference indicators, market indicators and economic indicators of financial analysis. Among the economic indicators the economic value added EVA is further specified. In addition, the chapter contains the description of the method of analysis of variance indicators, description of the pyramid decomposition of EVA, description of the pyramid decomposition of return on equity ROE and the description of the sensitivity analysis.

In the second part of the thesis, in the third chapter, the company of which financial performance will be evaluated is characterized. This company is Hyundai Motor Manufacturing Czech. The chapter also includes the description of the industry within which the company operates.

The third part of the thesis, the fourth chapter is devoted to the practical application of theoretical knowledge on the selected company, and thus analyzed and evaluated financial performance of Hyundai Motor Manufacturing Czech based on data contained in the published financial statements of the Company for the period 2008-2012