Oceňování výrobního podniku

Abstract

Nowadays phenomenon of fusions and acquisitions more and more enters into our country when purchase and sale of company happen, integration of two or more companies etc. In connection with it is necessary to be able to value the company as a whole. Evaluation of company serves the purpose for assesment of concrete worth of company for proprietors and for investors, eventually for other subjects. The aim of thesis is to detect worth of chosen productive company which is firm Moravia plast, spol. s r. o. residing in Zlín, to 1st January 2010 by the help of methods designed for evaluation of company. In theoretical part there are defined basic facts which are related to evaluation of company. Next is detailing description of procedure which is using in evaluation and last but not least there are described particular evaluating methods. Practical part contain mainly characterization of firm Moravia plast, its history and assortment of products. Next in this part is detailing analysis of company in light of strategy and finance. On the basis of this analysis is compiled financial plan and the evaluation is realized. For this were used methods of discounted monetary runnings, DCF-entify and DCF-equity, economic added value and for suplement accounting value. In the last part there are evaluated results reached by individual methods and there is appointed resulting worth of company, too. It was gained by weighted arithmetical average of methods DCF-entity and DCF-equity