Hodnocení finanční výkonnosti vybrané společnosti

Abstract

The diploma thesis is focused on evaluating the financial performance of a company in the construction sector during the period 2019-2023. The aim of the thesis is a comprehensive analysis of financial performance using traditional and modern financial evaluation methods, with a special emphasis on the Economic Value Added (EVA) concept. Methodologically, vertical-horizontal analysis, ratio analysis, comprehensive performance evaluation models, and a detailed pyramidal breakdown of the EVA indicator are combined. Through the application of selected financial analysis methods and the economic added value concept, key factors influencing financial performance are identified and a comprehensive view of the company's economic functioning is provided. Based on the findings, an overall assessment of the financial situation is conducted and recommendations are formulated focusing on optimizing working capital management, improving asset utilization efficiency, and defining a financing strategy aimed at maintaining and further enhancing the company's financial performance.