Hodnocení finanční výkonnosti podniku z kovodělného odvětví pomocí pokročilých metod

Abstract

The thesis deals with the evaluation of financial performance, which is a key indicator of financial health and success of a company. The aim of the thesis is a comprehensive assessment of the financial performance of Kovona System, a joint-stock company operating in the metal industry in the period 2018-2023. For the financial evaluation of the company, both traditional methods of financial analysis (horizontal, vertical, ratio analysis of profitability, debt, liquidity and activity) and advanced approaches focused on economic value added (EVA) are used. In the thesis, static and dynamic analysis of variance is applied to the pyramid decomposition of EVA. Also, a sensitivity analysis is performed for the latest observation year 2023. Selected company performance indicators are also compared with industry averages. The paper thus provides a comprehensive view of the financial performance of the analysed company over the period. It is shown that the methods presented are suitable for enterprise analysis, providing interesting results that can be used in the management of the enterprise.