Hodnocení finanční výkonnosti společnosti v odvětví hutnictví

Abstract

The bachelor thesis is focused on the Financial Performance Assessment of a company in the metallurgical industry. The main objective of the bachelor thesis is the financial performance assessment of the company ArcelorMittal Ostrava a.s. by means of an Economic Value Added – Equity from the period 2009 – 2012. In the theoretical part, the financial analysis methods, employed within the thesis, are described. In the practical part, the financial analysis and the calculation of the cost of capital are performed. Next, the pyramidal decomposition of economic value added is conducted and the influence of particular ratios on the main synthetic one are assessed by the means of the functional method. Finally, the chosen ratios of the company are compared with the industry during the years 2009 – 2012.