Determination of usual (market) building and land prices - practical study/ Stanovení obvyklé (tržní) ceny stavby a pozemku - praktická studie

For today's citizens, the supply of drinking water and the disposal of liquidhousehold waste is an absolute standard. Even in this sector, companies do notavoid certain financial problems. Therefore, these businesses must also apply atleast some of the comprehensive evaluation methods in their activities. The aim ofthe article is to apply of comprehensive evaluation methods in the financialanalysis of the average water supply and waste-related enterprise in the CzechRepublic. For the purpose of this contribution, the financial statements ofenterprises operating in this sector from 2013-2017 were used. For the analysis,the following comprehensive evaluation methods were used: Altman indexes fortradables and non-tradables in the financial markets, indexes IN95, IN99, IN01and IN05, Taffler, Grünwald and the rating index, and both Kralick's quick testvariants. Furthermore, the financial indicators of EVA Equity and EVA Entity.Based on the results of applying these methods, it can be said that the industry iscurrently financially sound and future-proof. Significant improvements have beenmade by these enterprises in 2016 and 2017, as confirmed by most of the usedcomprehensive evaluation methods.