Hodnocení výkonnosti firmy se zaměřením na strategický podnikatelský plán

Abstract

The aim of this thesis is an analysis of the strategic business plan of CEMEX Company, definition of performance parameters, a proposal of improvements for formulation of a new strategic business plan for the next period and an evaluation of selected financial indicators that measure company’s financial performance. The topic was selected by the strategic planning department of the company. In the theoretical part methods for measuring the business performance will be discussed as well as selected metrics used in the company and principles for the development of the strategic business plans. The practical part will include an analysis of the strategic business plan, calculation of financial ratios and calculation of key metrics of the company for observed period. Unique charts and schemes a general model of financial metrics will be created and applied in the company, which will demonstrate coherence monitored metrics. Finally the thesis will conclude with a model the essence of which will be to illustrate the sensitivity of changes in the performance measures of the company OCF, FCF and CVA, how a change in particular items influences the formulas for calculation of these measures.