Analýza finanční situace vybraného podniku

Abstract

The goal of the Bachelor Thesis is make a financial analysis of the Metrostav a. s. company in years 2004 till 2009 by using selected methods of financial analysis. The Bachelor Thesis is divided into two parts, theoretical part and practical part. In theoretical part is described methodology of the financial analysis, users of financial analysis and sources of informations. Here are summarized the theoretical knowledges which are necessary to its implementation. In the end of the theoretical part is briefly characterized and analyzed the Metrostav, a. s. company. The practical part of the Bachelor Thesis is focused on evaluation of the financial health of the Metrostav a. s. company in years 2004 till 2009. In this part is made vertical and horizontal analysis, ratio analysis and pyramidal decomposition of index of profitability the assets (ROA - return on assets). By using the method of gradual changes are here quantify influences of partial indicators on the top indicator, ROA in years 2004 till 2009. The final point of the practical part is complex evaluation results of financial analysis. The background papers for building- up the Bachelor Thesis were financial statements got from the portal Ministry of Justice ČR, Justice.