Finanční analýza podniku

Abstract

The aim of this thesis performs a financial analysis of the company ELMICH ART TOYS, Ltd. on the basis of assessed financial situation and to design measures for its improvement. The work used the financial analysis ratios, Dupontův pyramidal decomposition and solvent and bankruptcy models. The first section consists of the introduction and the basic characteristic elements of financial analysis. This part focused its resources, users and system of financial ratios as indicators of activity, profitability, liquidity and debt. In the application section, were specifically surveyed characterized by a focus on practical analysis of various factors including the graphical representation and finally through solvent and bankruptcy models overall characteristics of the financial economic situation of the company. The conclusion section, we provide some useful recommendations that can help to develop the company in the future.