Srovnání ekonomických výsledků dvou hnědouhelných společností

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Vysoká škola báňská – Technická univerzita Ostrava

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Abstract

The aim of the diploma thesis is to compare the economic results of two lignite companies. Severočeské doly a.s. and Severní energetická a.s. were selected because they have the same field of business but achieve different results. Selected methods of economic analysis were used to achieve the goal of the diploma thesis. The theoretical part of the third chapter describes the methods that were subsequently used in the practical part of the third chapter of the thesis, basic information about the analysed companies and concepts related to economic analysis. Analyses are created from publicly available data. The diploma thesis also includes proposals and recommendations resulting from the created analyses.

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economic analysis, balance sheet, profit and loss statement, horizontal and vertical analysis, ratio indicators, Du Pont analysis

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