This thesis deals with evaluation of the utility of modern methods of evaluation of the financial situation of the company and their comparison with older, classic indicators. The theoretical part deals with the financial analysis of the company and the classical indicators and with the modern indicator Economic value added. This paper describes the concept of the EVA indicator and the transformation of the accounting data leading to the economic data and the items entering the calculation of the EVA are defined in detail. The practical part contains calculations of classical indicators based on the accounting data of company Kern-Liebers in years 2012-2016. The main part of this thesis deals with transformation of accounting data of the company for subsequent calculation of the EVA indicator. In addition, the EVA indicator is decomposed, the company is compared with sectoral values by using the INFA system and in the last step the results of the classical indicators with the modern EVA indicator are compared and the conclusions are interpreted.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376509 |
| Date | January 2018 |
| Creators | KOŘÁNKOVÁ, Romana |
| 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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