The diploma thesis is focused on the evaluation of the financial performance of the company P-D Refractories CZ a. S. Using the benchmarking method. The first part of the work provides theoretical background for the issue. The second part of the work contains an introduction to the researched company and a situational analysis of the company. The main part of the diploma thesis follows, namely the benchmarking of the company with selected competitors. At the end of the thesis, the main findings of the analyses are summarized and recommendations for improving the company's performance are presented