Zhodnocení a predikce finanční výkonnosti vybraného podniku pomocí ekonomické přidané hodnoty

Abstract

The aim of the diploma thesis is evaluation and prediction of the financial performance of a company by economic value added. The individual methods of financial analysis and possible approaches to performance measurement are described in the theoretical part. More attention is paid to economic value added, pyramid decomposition of indicators EVA-equity and analysis of partial factors. The theoretical part also includes the possibility of prediction of the economic value added indicator through financial plan and simulation of random evolution by the Monte Carlo methods and stochastic processes. In the practical part is introduced the company Gumárny Zubří, which is evaluated by economic value added including pyramid decomposition. The results which are found are compared with other companies in the sector. Prediction of the EVA indicator is based on the planned sales, which are determined by regression analysis. Determine the future value of EVA is based on the financial plan and Monte Carlo simulations. In the conclusion, the general summary of the applied methods can be found. The investigation will also influence changes in production costs to value of the EVA, including the recommendations of corporate management.