Posúdenie finančného zdravia obchodnej spoločnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor's thesis focuses on assessing the financial health of a selected company from the food sector from 2019 to 2023 using financial analysis tools. The aim is to conduct a comprehensive evaluation through absolute and ratio indicators, Du Pont decomposition, and deviation analysis due to the functional method. The findings indicate increasing profitability but also high short-term debt and declining liquidity. Recommendations include reducing debt, improving liquidity, and optimizing capital structure.
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financial analysis, pyramidal decomposition, vertical analysis, horizontal analysis, profitability, liquidity, indebtedness, activity