Aplikace moderních metod hodnocení výkonnosti podniku

Abstract

The thesis describes ways of measuring the performance of the enterprise. The aim of study was to evaluate the economic performance of company Trakce, a. s., with the help of selected modern methods of measuring performance. Methods chosen to evaluate the company was Economic Value Added (EVA), Return On Net Assets (RONA), Cash Flow Return On Gross Assets (CROGA) and Cash Flow Return On Investment (CFROI). The theoretical part describes the general performance of the company, history and business performance measurement. There is also recorded description profitability indicators, which follows criticism of classical indicators and highlights modern approaches to performance measurement firms. In the practical part of modern methods are aligned themselves with each other, modern methods with traditional indicators and selected indicators with the construction industry. Modern approaches to performance measurement showed that the company Trakce, a. s., and created value for owners in 2008 and 2009.