Hodnocení finanční výkonnosti vybrané společnosti

Abstract

The aim of the thesis is to evaluate the financial performance of Dermacol a. s., which deals with the sale of cosmetics, during the reference period of years 2012 to 2016. The theoretical part contains a description of the methodology for assessing financial performance. It includes a description of the individual methods of financial analysis, namely horizontal, vertical analyzes, analysis of ratios and aggregate models. Part of the chapter is a description of economic added value, including capital costs and sensitivity analysis. In the practical part, the selected company is presented, a horizontal and vertical analysis of the basic statements of the company was carried out. In addition, financial analysis is applied, namely analysis of the indicators of profitability, liquidity, indebtedness and activity and then evaluation through bankruptcy and credit models. Last but not least, the cost of capital is determined and the economic added value is calculated, which is then decomposed and sensitivity analysis applied. Then, the industry is compared with selected ratios.. In the end the established results are evaluated.