Zhodnocení finančního zdraví vybrané společnosti na základě finančních výkazů

Abstract

The financial analysis offers many methods, which can help to evaluate the financial health of the firm. The aim isn´t only to find the efficiency of the company, but also suggest possible solutions for the firm to be able to stand up to competition in the marketplace. That´s why the financial analysis should be important part of the financial management. The aim of my bachelor thesis is to evaluate the financial health of the company Vítkovice Heavy Machinery, a.s. in years 2005 - 2009 through the use of methods of the financial analysis and after that recommend suggestions for improving the financial situation of the company. Theoretical part describes the principle of the financial analysis, its users and used method and indicators. In the analytical part firstly the company Vítkovice Heavy Machinery, a.s. is introduced and after that the financial analysis is performed - they are vertical and horizontal analysis, ratio indicators and selected bankruptcy and credibility models. The results of the financial analysis are compared with recommended values mentioned in the theoretical part and chosen indicators are compared with results found in the branch of processing industry. In the end there is total evaluation of the company including suggestions for improving the financial situation.