Hodnocení finanční výkonnosti společnosti a srovnání s odvětvím zpracovatelského průmyslu

Abstract

The theme of this thesis is financial performance evaluation of the company and the comparison with the sector of manufacturing industry. The main aim of this thesis is the assessment and evaluation of the financial performance of the company XY, s.r.o., operating in the manufacturing industry, during the analysis period 2009 – 2013 through the application of some traditional indicators, total models evaluation of the financial level, economic value added, sensitivity analysis and comparison with the average results in the sector. The thesis is divided into five chapters, the first chapter is an introduction and the fifth chapter conclusion. The second chapter will focus on the methodology of performance evaluation. The third chapter contains practical application of traditional and modern approaches to measure the financial performance. Initially will be briefly described and characterized company profile XY, s.r.o. Subsequently will be processed horizontal, vertical analysis including analysis vertical-horizontal and analysis of selected financial ratios. Evaluate the financial performance of the company through prediction bankruptcy and credibility models, calculation of economic value added, processing of pyramidal decomposition including deviation analysis and processing a sensitivity analysis of the effects, results in the conclusion of the third chapter, devoted to a comparison of selected financial indicators with industry. In the last chapter will evaluate the results of applied analysis.