Hodnocení výkonnosti podniku

Abstract

The aim of this thesis was to evaluate financial health and performance of chosen company based on application of relevant methods, and then based on the results of different methods to submit concrete proposals and recommendations. The basis for elaboration of the theoretical part of the thesis were professional resources. To evaluate the financial health of the company, the method of financial analysis, Altman method and index IN95 were applied in the practical part. Whether the company creates value for the owner was proved by application of economic value added method EVA. There was drawed a comparison of financial performance between company and its two competitors, comparison with industry through Spider analysis and method INFA. Application mainly financial indicators was balanced by using Pollak´s method, that evaluates company performance comprehensively. The results of the methods highlighted the poor financial health of company and based on results of the assessment of viability the company was described as "sick". Proposals and recommendations were therefore directed primarily into financial area in order to achieve economic stability of company. Achieving this goal should support the recommendations in those areas of evaluation of Pollak method, in which the company performed better or average results.