Posouzení finančního zdraví společnosti z oblasti zpracovatelského průmyslu

Abstract

The bachelor's thesis deals with the assessment of the financial health of a selected company in the field of manufacturing industry for the period from year 2015 to 2019 using selected indicators of financial analysis. Due to anonymity, the name of the selected company is not mentioned in the thesis. The financial health of the selected company is assessed using absolute indicators, ratio indicators and the method of pyramid decomposition of return on equity is applied. The bachelor thesis is divided into 5 chapters, including the introduction and conclusion. The content of the theoretical part is a description of the methodology of financial analysis. The next chapter presents the selected company and includes a vertical and horizontal analysis of financial statements. The application part contains the resulting values of ratio analysis and pyramid decomposition of return on equity. Conclusions are made from individual analyses and the financial health of the selected company is assessed. The resulting values of selected indicators are compared with a competing company and manufacturing industry.