The aim of this thesis was to characterize the concept of business efficiency, evaluate different approaches of its measurement and identify relevant factors of business efficiency. The theoretical part is focused on the measurement of efficiency in the context of historical evolution and further on the traditional and modern approaches to measurement and management of business efficiency. In the practical part, the efficiency of the selected company was evaluated initially through financial analysis, followed by the evaluation of its economic value added (EVA) calculated according to the methodology of the Ministry of Industry and Trade (MPO). In conclusion, the sectoral comparison was done using the diagnostic system of financial indicators INFA. In the years 2010 and 2014, the selected company did not create economic value added (EVA), which was mainly due to the lower value of the achieved profit. On the other hand, in the years 2011 - 2013 economic value added (EVA) was achieved. Benchmarked against industry comparables, the selected company has achieved better results.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:200814 |
| Date | January 2015 |
| Creators | KONFRŠTOVÁ, Iveta |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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