Analýza a posouzení finanční výkonnosti podniku pomocí ukazatele EVA v potravinářském průmyslu

Abstract

The aim of the thesis is analysis and evaluation of financial performance of company Mlékárna Kunín a.s. using EVA measurement and comparing the results with the food industry. Financial performance of the company is evaluated by traditional and modern indicators in the years 2014 – 2018. The thesis is divided into five chapters and except the introduction and the conclusion it contains three major parts. In the second chapter are described of particular methods, specifically horizontal and vertical analysis, analysis of ratios, models for evaluating financial performance, method of calculation of cost of capital and economical value, which includes the pyramidal decomposition of EVA and the sensitivity analysis. The third chapter includes an introduction of the company Mlékárna Kunín a.s. and calculations determined on the basis of the previous chapter. The fourth chapter is provided the comparison of the results analyzed company with the food industry and in the conlusion is the overal evaluation of financial performance.