Hodnocení finanční výkonnosti společnosti DEZA, a.s.

Abstract

The aim of this thesis was to assess the financial performance of the company DEZA, a.s. between 2006 and 2010. The theoretical part of this thesis was devoted to describing the methodology for evaluating financial performance of business, including the theory of financial analysis, economic value added. Were characterized by cost of capital, defined models from business and financial distress theory pyramid decomposition of return on equity and economic value added. In the third chapter was presented to the selected company. Then was the horizontal and vertical analysis of financial statements, including financial analysis ratios. In the practical part of the thesis were applied to the summary level financial evaluation models. Specifically, Altman model Kralickův Quick-test model and Taflerův model.. To determine the economic value added value based on narrow margins were first calculated cost of capital using the modular model. Using the pyramid decompositions were quantified factors that influenced the economic added value and return on equity DEZA, a.s. At the end company was compared with the manufacturing sector, with total debt indicators, the overall liquidity, return on equity and economic value added.