Stanovení a posouzení finanční pozice rodinných firem prostřednictvím vybraných metod finanční analýzy

Abstract

The aim of thhis bachelor thesis is to define the concept of a family firm, to point out the specifics of this type of business and to compare Czech family firms using financial analysis methods with sectoral analysis. First, the thesis defines the methods used in data analysis in the practical part of the thesis, which are described theoretically. In the following chapter, the concept of family business is defined on the basis of literature research, family businesses are compared with non-family businesses, the advantages and disadvantages typical for this type of business are pointed out and hypotheses concerning their financial aspects are established. In the practical part, the individual firms and the sectors in which they operate are described, the results of selected indicators are compared with sectoral data, horizontal and vertical analysis for selected balance sheet items is further analysed, and on the basis of this analysis, hypotheses for a given representative sample are further refuted or confirmed, which are finally summarised in one of the chapters for greater clarity.