Zhodnocení finanční výkonnosti vybraného výrobního podniku

Abstract

This bachelor thesis is focused on the assessment of the financial performance and financial situation of a selected company. The aim of this bachelor thesis is to evaluate the financial performance of a selected manufacturing company in the period from 2019 to 2024. The theoretical part defines the importance of financial analysis, its users, sources of input data, and methods used to evaluate company performance. The practical part focuses on horizontal and vertical analysis of financial statements, the calculation of financial ratios in the areas of profitability, liquidity, indebtedness and activity, and comparison with a competing company operating in the same industry. The practical part also includes a spatio-temporal analysis of EVA Equity in relative terms, the development of future scenarios for 2025, and the formulation of recommendations aimed at improving the company’s financial performance.