Hodnocení finanční výkonnosti vybraného podniku a komparace s odvětvím

Abstract

The master thesis is focused on financial performance evaluation of a chosen company. The efficiency is one of the main objectives of financial management. The aim of the thesis is to evaluate the financial performance of the company DEZA, a. s. and comparison with sector for period 2009 – 2013. The theoretical part includes theoretical definition of approaches and financial performance methods. Further includes a description of the financial description of the financial analysis, comprehensive models for evaluating financial performance, economic added value, methods of a pyramid decomposition of financial ratios and sensitivity analysis. The practical part deals with financial performance analysis of chosen company. First it performed financial analysis calculation and then continues with evaluation financial performance by using comprehensive models and economic value added. The pyramid decomposition of EVA is made by using functional and integration methods. Further the practical part involves sensitivity analysis of impacts of economic value added and comparison of company with sector. In the conclusion of the thesis the performance of the chosen company is evaluated according to the calculated indicators.