Stanovení hodnoty podniku v potravinářském průmyslu

Abstract

The topic of the diploma thesis is valuation of the company in food processing industry. For this purpose was selected the company Pivovar HOLBA, a.s. and its value was set as of 31th December 2017.The company is valued using the accounting method and two yield methods - the two-phase method DCF-Entity and the method of net capitalized profits. The thesis is divided into two parts. The theoretical part and the practical part. The theoretical part describes the theoretical bases of valuation methods and methods, then the categories of company values ​​and individual methods of business valuation are characterized. Thereafter, the business valuation process, which consists of collecting input data and analyzing it and compiling a financial plan, as well as sensitivity analysis, is omitted. The practical part introduces company and a strategic and financial analysis. Part of the financial analysis is subjecting the company statements to vertical, horizontal and ratio analysis. Subsequently, selected methods are applied to the company and a comparison of the results of the methods, including the results of the sensitivity analysis.