The thesis deals with the financial analysis of the Bernard Family Brewery and comparison with the Svijany Brewery. Methods, which are used to compare, are indicators of financial analysis represented by: absolute, differential, ratio and composite indices, spider graphs, bankruptcy and credibility models and indicator of economic value added. There are mentioned the specifics in the production of beer in the Czech Republic and the basic characteristics of the company. Indicators are calculated for the years 2010 to 2014. The results are compared with rival Svijany Brewery and with average in manufacture of beverages industry (where possible). In the conclusion, there is given an overall evaluation of results and formulation of possible recommendations for improving the financial situation of the Bernard Family Brewery.

This thesis deals the efficiency of company and in differences between traditional and modern indicators of financial efficiency of company as first. Practical part of this graduation thesis targets on the modern performance criteria of a company. Economic value added was chosen as a representative of the modern value indicators. Economic value added is a way to determine the value created for the shareholders of a company. In the case study is EVA computed by economic model, accounting model and benchmarking diagnostic system of financial indicators INFA in the company which was chosen. The main part forms describing the adjustments that the economic model demands. In details are described editing which lead to the net operating assets and to the net operating profit after taxes (NOPAT). All three methods are compared one another in conclusion.

The graduation theses applies itself to business model analysis of the company Aircraft Industries, a.s. which run a business in production and sales of small civil aircrafts L-410. The company is struggling with period full of uncertainty which caused the fall of sales, fabrication restriction as well as loss in trading incomes. Unfortunately, according to some analysis performed in the diploma work, the current problems have not been caused just by contemporary events, though by long-term inappropriate set of processes in the firm, too. After all, the work shows possible development in the near future, its impact on the company, as well as suggestions which should be received and accepted by management to avoid any further negative impacts on the company.

This Master´s thesis deals with performance analysis and creation of strategy for Eurostep s.r.o. The aim is to evaluate the current business model and to formulate the future strategy with its subsequent conversion into an implementable measurable form. This thesis is divided into theoretical and practical part. The theoretical part describes strategic analysis and the Balanced Scorecard. In the practical part, the analyzed company is introduced and a strategic analysis, consisting of value chain analysis, PEST analysis, Porter's five forces, Canvas business model, product analysis and financial performance analysis using INFA Benchmarking Diagnostic System, is presented. Based on the SWOT analysis, company´s mission, values and vision is defined and formulated strategy and strategic goals. Consequently, using the Balanced Scorecard system, a strategic map is developed and strategic goals analyzed within four perspectives. This determines the benchmarks, indicators and strategic actions of each strategic goal. At the end, probable scenarios of future business development are created.

The aim of the thesis Valuation of manufacturing enterprise is to determine the value of the company to the date December 31, 2015. First of all, it introduces the company. Subsequently, the strategic analysis, which is characterizing the market, its future development and market share of valued the company. After a financial analysis by classical methods and INFA approach which are the basis for set up a financial plan and planed financial reports. And the financial plan is a base for the valuation of company by discounted free cash flow to the company.

This thesis engages in application of Balanced Scorecard for Bosch Diesel, s.r.o. The aim of this thesis is formulation of strategy and transfer the strategy to measurable form. Author make strategical analysis. For this analysis are used PEST analysis, Porter five forces analysis, financial analysis and SWOT. The company is compared with industry by Benchmarking diagnostic system of financial indicators INFA. In conclusion is expressed strategy by four perspectives of Balanced Scorecard. Each perspective has defined targets and is created strategy map.

Main goal of this master thesis is analysis of success factors of companies applied to the company Gumotex a.s. The analysis of success factors will be based on INFA methodology. With this methodology I will identify main factors influencing performance of the company Gumotex. I will continue with finding main competitiveness drivers of this company, which influence above mentioned factors influencing company performance. Next step of my analysis will be prediction of these competitiveness drivers and calculation of their impact on company´s future performance. Results of my analysis will be summed up in the conclusion - what are the most important success factors and competitiveness ´drivers of the company Gumotex, and results of prediction of future performance done by prediction of its competitiveness drivers and knowledge of influence of these drivers.

Presented diploma thesis compares financial performance of a selected company with the financial performance reached in a given industrial sector. INFA criteria are used for the evaluation of the company and of its performance. INFA is a system of pyramidal decomposition of economic value added. The sector database of the Ministry of Industry and Trade of the Czech Republic was used for the referential analysis. The thesis consists of two parts. The first part defines financial analysis, economic value added and INFA criterion system from a theoretical point of view. The second part applies INFA on the specific company. The values of company indicators determined by this method are then compared with average values in the sector. Discrepancies are discussed and elucidated. The final chapter evaluates advantages and disadvantages of the used benchmarking model.

The diploma thesis deals with the evaluation of a selected set of ten business en-tities from the dairy industry in the specific period from 2009 to 2016. The aim of the thesis is to identify the key factors affecting economic added value in selected business entities, especially focusing on indicators affecting development sales. The introductory part describes the theoretical framework and case studies, which include issues closely related to the topic of the thesis. The second part is devoted to the analysis of financial ratios data and the economic value added of selected companies. Based on the results of this analysis, key factors affecting EVA are identified using mathematical-statistical methods. In the last part, there are suggestions that will lead to an increase in the EVA indicator in given companies or in the whole dairy industry, focusing on indicators that influence sales.

The objective of this diploma thesis is to suggest recommendations leading to improving firm performance, determined by economic value added (EVA) using EVA equity with INFA benchmarking system. Key performance indicators (value drivers) were identified by financial analysis and mathematical-statistical methods, mainly regression analysis. Recommendations improving key performance indicators of metalworking industry companies were suggested. These recommendations were used to create specific solution for main analyzed company HDO spol. s.r.o. Simulation of balance sheet and profit and loss statement was used to prove positive effects on economic value added.