Analýza rentability a zadluženosti podniku ve strojírenském odvětví

Abstract

The aim of this bachelor´s thesis is to evaluate the profitability and indebtedness of Skoda auto a.s in the nominated period 2005-2009 by presenting chosen ratios of horizontal, vertical analysis and a breakdown of profit to capital employed ratio. This work is split into two parts, theoretical and practical. The first part is dedicated to the characteristics of a financial anylysis, where the specified subject is the sphere of action and methods of a financial analysis. The characteristics of a ratio analysis focused on profitability and indebtedness is connected to the theoritical resources of the financial analysis. Another part of this chapter shows a pyramidal breakdown of the index relating to return of capital ratio, on the basis of which the influence of subindexes on the vertical index was determined. The second part deals with result findings on the basis of chosen methods and ratio indexes and their subsequent assesment. At last the work deals with possible solutions towards the improvement of the financial condition of the corporation.