Hodnocení finanční výkonnosti společnosti

Abstract

The aim of this thesis is to assess the financial performance of firm XY, especially economic value added of firm XY. Based on these findings are recommended to the company XY appropriate action. The first chapter focuses on the characteristics of financial analysis, their users and resources, from which are defined as selected indicators of financial analysis and quantification method in the pyramid decomposition. The next chapter deals with traditional and modern assessment of financial performance indicators, cost of capital, but most indicators of EVA-Entity and EVA-Equity. The practical part deals with the evaluation of the development of company XY, as well as assessing company performance using traditional indicators, EVA-Entity and EVA-Equity deviations and subsequent analysis by functional methods. The objective quantification of variations in the pyramid decomposition of EVA-Equity is to identify the characteristics which the most affect value this indicator. Evaluation of financial performance of XY and the measures proposed are based mainly on application of methods of economic value added, especially on the result of the analysis of deviations in a pyramid decomposition EVA - Equity.