Odhad hodnoty podniku v odvětví zpracovatelského průmyslu pomocí výnosové metody

Abstract

This diploma thesis focuses on the issue of business valuation. The objective of the thesis was to estimate the market value of a selected company in the manufacturing industry as of January 1, 2024, using selected income methods. The value of the selected company was determined using the two-stage EVA-Entity and DCF-Entity methods. The results of both methods led to an identical estimate of the total value. The results suggest that the company successfully generates significant added value for its owners. The sensitivity analysis demonstrated that a change in the weighted average cost of capital (WACC) has by far the greatest impact on the company’s value. Given the high stability and accumulation of retained earnings from previous years, more active allocation of these retained funds to capital investments and production modernization might me recommended to the management, to support the company’s further strategic growth.