Hodnocení finanční výkonnosti vybraného podniku ve zbrojním průmyslu pokročilými metodami

Abstract

The diploma thesis is focused on evaluating the financial performance of a selected company in the defense industry using advanced analytical methods. The thesis aims to provide a comprehensive assessment of the financial performance of the chosen enterprise through the application of both traditional and advanced financial analysis tools. The conventional methods include horizontal and vertical analysis, financial ratio indicators, and creditworthiness and bankruptcy models. The advanced approaches involve indicators such as Economic Value Added (EVA) and Market Value Added (MVA). A key element of the thesis is the application of dynamic variance analysis of the EVA indicator, which enables the identification and assessment of the risk levels associated with individual factors influencing the creation of economic value. The theoretical background is presented in two chapter and outlines the methodological basis for assessing financial performance, with a particular focus on the decomposition methods of EVA and ROE, as well as the dynamic variance analysis approach. The practical part of the thesis, covered in three chapter, applies the aforementioned methods to the company Colt CZ Group SE and offers a deeper insight into the factors affecting the creation of economic value. The final chapter summarizes the key findings and provides a comparison of selected financial indicators with competing companies.