Analýza a posouzení finanční výkonnosti podniku ve zpracovatelském odvětví pomocí ukazatele EVA

Abstract

The aim of the thesis is analysis and evaluation of financial performance of specific company using of EVA measurement and compare the results with the industry in witch it operates. Financial performance of the company and manufactoring sektor is evaluated by traditional and also by modern indicators in the years 2008 - 2013. The thesis is divided into five chapters and beyond the introduction and the conclusion it contains three major parts. The second chapter descripes particular methods which are horizontal and vertical analysis, comprehensive models for evaluating financial performance, method of calculation of cost of capital and economic value added including the pyramidal decomposition of EVA and the sensitivity analysis. The third chapter includes an introduction of the company and calculations determined on the basis of the previous chapter.The fourth chapter deals with the comparison of the results of the analyzed company with the industry and overal evaluation of financial performance.