Hodnocení finanční výkonnosti vybraného podniku

Abstract

The thesis evaluated the financial performance of a chosen company in years 2011 – 2016. It consists of theoretical and practical part.

The theoretical part describes methodology of evaluation of financial performance of the company. The basic concept of the performance of the company and its indicators are defined here. Further it is focused on the issue of financial analysis, the overall models of evaluation of financial level and also the determination of EVA (economic value added). This is followed by pyramid breakdown of financial indicators, calculation of partial effects on the indicators of the overall liquidity and the indicator of EVA-equity. Then the benchmarking diagnostic system of financial indicators INFA is described.

In the practical part there are first stated the basic information about the chosen company. The structure of the assets of the company is evaluated by the means of vertical and horizontal analysis of the balance sheet and the profit and loss account. Further, the financial position of the company is evaluated by the help of ratio indicator, the costs for capital and economic value added are calculated. This is followed by the pyramid breakdown of the overall liquidity and economic value added. Then the sensitivity analysis of the indicator EVA is done. Within this breakdown the deviations are calculated and the influence of partial indicators is explained. The financial performance of the company is evaluated also by the overall models of evaluating financial level. At the end the results of the financial analysis are compared to the biggest competing company and with the average results in this area.