Zhodnocení ekonomické výkonnosti podniku

Abstract

Measuring and increasing of efficiency is nowadays a vital component of company management. The company can maximize the company profits and market value by introducing innovative approaches and modern methods of increasing of efficiency. The aim of this thesis is the evaluation of the financial performance of the company DEKTRADE a.s. including early recognition of deviations from desired values and proposal of measures leading to improvement using traditional indicators, total models of performance evaluation and application of economic value added. The data for the analysis of the company´s financial health were gained from accounting documents for period 2010 to 2014. The thesis is divided into six chapters. The first chapter is an introduction which outlines the methods and the aim of this thesis. The second chapter contains the characteristic of financial analysis, description of horizontal and vertical analysis of accounting statement, total models of financial performance, calculation of cost of capital and economic added value and a pyramid decomposition of selected financial ratios. The third chapter consists of company profile. The fourth chapter includes vertical and horizontal analysis of accounting statement, ratio analysis of selected indicators, evaluation of financial level using selected bankruptcy and credibility models and calculation of economic added value. The fifth chapter presents the evaluation of the results of the analysis applied. The sixth chapter is a conclusion.