Hodnocení finanční výkonnosti podniku v automobilovém průmyslu

Abstract

This thesis is focused on effectiveness evaluation of Škoda Auto a.s. by using modern methods of financial analysis and especially economic value added indicator. It is divided into five chapters, including introduction and conclusion. At the beginning is what this thesis is about and what its objectives are. In the end there is evaluation of established results. The theoretical part is contained in second and third chapters. They are focused on definition of basic characteristics of financial analysis. There are also further described methods of financial analysis, traditional or modern methods, which are used to determine economic value added indicator. It contains pyramidal decomposition indicator as well, including quantification of influence of secondary indicators on primary indicator. Next is described the procedure for determining cost of equity capital. The fourth chapter is the practical application of theoretical knowledge from the previous part. Company's financial situation is analyzed by a method, based on profitability on equity. The work also includes a comparison of the company with average values of the industry.