Zhodnocení finanční situace vybraného podniku

Abstract

This bachelors thesis focuses on assessment of the financial situation of the selected company. The financial analysis covers five years, from 2019 to 2023. The thesis is divided into two main parts, theoretical and practical. In the theoretical part, the nature of financial analysis, sources of information, and methods of financial analysis are described. Between the theoretical and practical parts, the selected company is described. In the practical section, a financial analysis is conducted using horizontal and vertical analyses, ratio analysis, and pyramid decomposition of the return on assets indicator. Additionally, variance analysis is performed using the method of successive changes, along with an analysis of the leverage effect. The final part of the bachelor's thesis evaluates the results of the financial analysis.