Hodnocení finanční situace zemědělského podniku

Abstract

The aim of the bachelor thesis is to assess the financial situation of the agricultural company AGRO-BESKYD, spol. s r. o., using the financial ratios and methods of the financial analysis. The theoretical part describes users using the results of the financial analysis, as well as sources of information and methods of the analysis, including their ratios. In the practical part, chapter 3 and 4, the theoretical findings are applied. The third chapter focuses on the company’s characteristic, followed by the horizontal and the vertical analysis of the financial statements, factually the balance sheet and the profit and loss account over the period of eleven years. In the following chapter, profitability ratios, leverage ratios, activity ratios and liquidity ratios are applied.