Zhodnocení finančního zdraví výrobního podniku

Abstract

The aim of this thesis is to evaluate the financial health of the manufacturing enterprise system and Kovona Systém a.s. between 2006 and 2008, using selected methods of financial analysis. Subsequently, through a benchmarking exercise to compare the results with its biggest domestic competitor and Kovona a.s. Theoretical - methodological part of the thesis contains basic concepts, explains and clarifies the methods used in the practical part. Itself part of the application includes the implementation of the methods chosen for assessing the financial health and a comparison of companies that have been made in financial and other data. In the implementation of the financial analysis was drawn from the annual reports of both companies, especially from the balance sheet and profit and loss. Financial results show very good financial situation of both companies. Nevertheless, the inter-comparison was clearly superior system and Kovona Companies differed notably in the use of foreign sources and creation of reserves. Also, the level that Kovona system corp stood in relation to other characteristics, it is better than its competitor. Kovona Sstém showed a large amount of funds that would be appropriate to invest in acquiring new customers.