Hodnocení finanční výkonnosti vybrané společnosti

Abstract

The aim of this diploma thesis is to evaluate the financial performance of PWO Czech Republic a.s. for the reference period between 2011-2016 using the technique of measuring the company's financial performance. At first, the methodology of assessing the company's financial performance is addressed. Then, the general concept of rating and measuring business performance is defined. Further, a financial analysis is described which is subsequently applied. The thesis analyzes the company through absolute indicators and selected ratios. Attention is paid mainly to EVA indicators. A distinctive chapter is dedicated to the determination and analysis of EVA values. To properly evaluate the EVA, it is important and accurate to quantify the cost of capital, and therefore attention is paid to the quantification of capital costs. At the end of the chapter, attention will be paid to EVA pyramidal decomposition and, according to the chosen methods, to the quantification of the effects of partial indicators operating on the EVA indicator. The thesis also analyzes the sensitivity and the comparison of the company with the sector