Analýza finanční výkonnosti vybraného podniku a odvětví v ČR na bázi ukazatele EVA

Abstract

The aim of thesis was to undertake an analysis of the financial performance of the company, which has been selected for PRO.MED.CS Praha a.s. and the industry in which the company operates, the pharmaceutical industry in the Czech Republic on the basis of indicators of the EVA for the reference accounting period 2006 to 2010. In addition to the introduction and conclusion of the thesis is divided into three main chapters. The theoretical part is focused on a description of the methodology of the assessment of the financial performance of the company and the industry. In the practical part is first characterized by the firm and the industry. In addition, the company carried out horizontal and vertical analysis of the balance sheet and the profit and loss account. The financial performance of the enterprise is first assessed by traditional ratios and aggregate assessment models the financial level of the company. Subsequently is applied and the modern EVA pointer based on narrow conception of the value range, which is carried out by pyramid decomposition of functional method and sensitivity analysis. Economic added value is determined for the period 2006-2010 with the industry. The conclusion is made comparison of selected indicators of the company and the industry.