Zhodnocení výkonnosti a konkurenceschopnosti společnosti se sportovními doplňky stravy

Abstract

This thesis focuses on evaluating the performance and competitiveness of the company Nutrend, which operates in the sports nutrition market. The aim of the thesis is to provide a comprehensive view of the company's current state and subsequently formulate strategic recommendations for its future development. To assess performance, financial analysis methods are applied, including horizontal and vertical analysis, ratio analysis, and the DuPont decomposition. These quantitative approaches are complemented by the Balanced Scorecard method, which integrates both financial and non-financial performance factors. The company's competitiveness is analyzed using Porter’s Five Forces model and the VRIO framework. For an overall assessment of the company's viability, Pollak’s model is applied at the end. The results revealed that Nutrend faced an unfavorable financial situation during the analyzed period, particularly in 2022. A major weakness identified was the company’s high level of indebtedness and low efficiency in asset utilization. However, Nutrend possesses sources of sustainable competitive advantage, such as modern technological infrastructure and a strong brand. The conclusions of Porter’s analysis highlighted the strong bargaining power of certain customers and suppliers, as well as high entry barriers to the industry. Pollak’s model confirmed the company's long-term viability, especially due to high customer satisfaction and its ability to adapt products to market needs. Based on the findings, several strategic goals were set within the framework of the Balanced Scorecard, aiming to increase profitability, optimize operating costs, and improve asset utilization. Additional recommendations include the development of digital marketing activities, investments in research and development, and the expansion of the distribution network.