Hodnocení finanční výkonnosti podniku v průmyslovém odvětví

Abstract

The Diploma thesis deals with the economic efficiency of chosen company.

In the theoretical part of thesis the methodology, approaches and instruments used for the valuation of the company´s economic efficiency are described.The tradicional indicators and value indicators for the valuation of the company´s economic efficiency are described as well.The theoretical part is above all terget on financial analysis indicators and value indictors that are brought out by mathematical formulas.This part also includes the description of the particular methods of the variation´s analysis the methods of the capital´s cost calculations.

The practical part of Diploma thesis dels with the evalution of the economic efficiency of the company Nikey, s.r.o.Horizontal and vertical analysis of the balances in period 2002 - 2008 were performed.The financial analysis by tradicional indicators were also performed.Then the calculation of the particular components for EVA indicator was followed.The pyramidal exposition by functional method was made for this indicator.Sensitivity´s analysis was used at last.

The trend´s development negative of financial analysis for situation´s evaluation was submited.The indicator EVA in the monitored period had unstable progress and embodied the negative values.It was recommended to focus on collecting policy and cost´s department.