Ocenění společnosti AUTO Heller s.r.o. vybranými metodami

Abstract

The theme and aim of the thesis is “Valuation of the company AUTO Heller, s.r.o by selected methods and their comparison.” The first part of the work comprises the theoretical description of evaluation process of the company starting from gathering input data, carrying out the strategic and financial analysis, SWOT analysis to make out the financial plan. Chapter focused on the characterization of valuation methods describes more closely revenue DCF methods and methods based on economic value added. It discusses issues of determining the cost of capital and free cash flow. The practical part consists of three parts. The first one presents the valuated company and it includes carried strategic and financial analysis. The following chapter contains creation of the financial plan that is consequent to partial sales plans and other generators of values. For the purpose of valuation methods DCF Entity, DCF Equity, EVA Entity and accounting method are applied. The last chapter comprises the evaluation and comparison of obtained results.