Ocenění podniku v oblasti výroby potravinářských výrobků pokročilými výnosovými metodami

Abstract

The thesis deals with the issue of business valuation. Its aim is to determine the value of the enterprise as of the valuation date of January 1, 2023, using selected income-based methods. The thesis is divided into five chapters, including an introduction and conclusion. The second chapter describes the theoretical background related to basic concepts, reasons, and the process of valuation. The third chapter characterizes the valued enterprise and applies the valuation process to the selected enterprise. A strategic analysis is carried out, followed by financial analysis, the development of a financial plan, and the application of valuation using the DCF-Entity and EVA-Entity income methods. For comparison, the accounting method is also used. The fourth chapter evaluates the results and conducts a risk analysis through sensitivity analysis and scenario analysis. Both income methods yielded the same result in terms of enterprise value. The accounting method resulted in a lower value for the enterprise because it does not consider income potential.