Hodnocení výkonnosti podniku

Abstract

The aim of this work is to evaluate the performance of ŠKODA VAGONKA joint-stock company with the help of methods of financial analysis, to define the causes of the condition and propose measures to improve the financial situation of the company. The first part of the work is focused on the characteristics of joint-stock company. The second, theoretical part deals with defining the nature and users of financial analysis, identifying data sources and methods of financial analysis. In detail, there are defined methods, which are later used in the analytical part. Analytical part contains horizontal and vertical analysis of financial statements and ratio analysis of indicators. Ratio analysis is performed in five principal areas, namely in the area of profitability, liquidity, activity, debt and capital market. All these indicators are calculated for the years 2003 – 2007. Last, the final section contains the results of the evaluation and determination of proposals and measures that could contribute to improving the current situation.