Hodnocení finanční výkonnosti vybraného podniku a odvětví

Abstract

The objective of this thesis is to evaluate the performance of the selected company and the sector using the standard and modern methods of financial performance. The theoretical part is focused on the description of standard and modern methods of financial performance and the ways of their calculations. The selected EVA method is analysed herein in detail. The explained theory is applied to the energy sector and the company Severomoravská plynárenská, a. s. which operates in that sector. The practical part contains the calculation of indicators of financial analysis and EVA calculation, including an analysis of partial factors influencing performance of the company. The last part includes an evaluation of the results and recommendations for further development of the company.