Analýza účetní závěrky a krize podniku

Abstract

The thesis deals with the issue of the financial statements and the crisis of the enterprise. The thesis is of practical-applicable character. The theoretical part is focused on the characterization of financial statements and financial analysis. In the financial statements are further elaborated a balance sheet, profit and loss statement and attachment of financial statements. For the financial analysis, the interest is focused on the analysis of the absolute indicators and the indicators of ratio analysis. In the practical part is processed and evaluated the financial analysis of financial statements of the company DLOBIS s.r.o. for the period 2008-2011, on the basis whose are derived the crisis area of the company. Proposed investment solutions are also discussed in the practical parts. The aim of the thesis is an evaluation of the potentials methods of solution the crisis area under the company and choice of the best solution.