The purpose of this thesis is to assess the performance and financial position of a large company operating in the automotive industry for the period from 2011 to 2020. The thesis is based on three research questions. How successful was the affiliated foreign domestic company, which is one of the largest companies and the only car manufacturer in Slovenia? What factors influenced business performance and financial position? Was it more successful in business compared to the metal industry average for large companies?
We found the answers in a comprehensive analysis of Revoz for the period from 2011 to 2020. Using methods of analysis of income statements and balance sheets, horizontal analysis, vertical analysis and analysis with indicators, and comparisons with the average metal activity for large companies, we came to findings on the business performance and financial position of Revoz.
The movements in revenue and expenditure were defined by changes in the volume of vehicle production. The net profit was determined through transfer prices by the tax policy of the parent company. The movement of assets and their structure was defined by investments related to the introduction of new vehicle models into production. The significant increase in debt financing is the result of the parent company's financial policy.
In the analysis, it was found that the business performance and the financial position of Revoz was determined by the Renault Group. The strong dependence between Revoz and the Renault Group proved to be a constraint in carrying out the analysis. Therefore, it is necessary that future research in the field of business analysis of a subsidiary takes into account the degree of connection between the subsidiary and the parent company, the performance of the parent company, and makes comparisons with companies in the same industry, taking into account specific performance indicators.
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