Hodnocení výkonnosti společnosti PODA, a.s.

Abstract

The aim of the thesis is to evaluate the performance of company PODA, a. s. for period 2007 – 2012. Thesis is divided , including the introduction and conclusion, into five chapters. The first part contains a methodology for company´s performance assessment , including a description of the financial analysis and performance evaluation summarizing models. This part also describes economic value added, calculation of costs of capital , pyramidal decomposition financial ratios and sensitivity analysis. In the second part is described analyzed company, and calculated horizontal, veritical and ratio analysis of financial statements. In the third, a crucial part , the performance evaluation is made, including calculation of performance evaluation summarizing models and economic value added. Then, the pyramidal decomposition of economic value added is made. Functional analysis methods deviation of individual factors was made to quantify the effects. Then the evolution of selected financial ratios of the company and the industry was made and for industry was calculated economic value added, which was subsequently decomposed. Final part includes sensitivity analysis of the economic value added for the company and the overall evaluation of company´s performance.