Hodnocení finanční výkonnosti moderními metodami

Abstract

The master thesis describes ways of measuring the performance of the enterprise. The aim of this thesis is to evaluate financial performance of a chosen company by using modern indicators of performance. Methods chosen to evaluate the company is Economic Value Added (EVA), Return On Net Assets (RONA), Cash Flow Return On Gross Assets (CROGA) and Cash Flow Return On Investment (CFROI). The theoretical part includes definitions and characteristics related to the financial performance of the company. It also describes various modern indicators of performance evaluation and individual adjustments of accounting data which is necessary to make before the calculation. The practical part includes individual adjustments, then Economic Value Added , RONA, CROGA and CFROI. The practical part also contents possible recommendations for a chosen company to increase financial performance. In the conclusion of the thesis the performance of the chosen company is evaluated according to the calculated indicators.