Finanční analýza vybraného podniku

Abstract

This bachelor’s thesis deals with financial analysis. The aim of the thesis is the assessment of the financial situation of the company Výtahy Ostrava Ltd. from 2011 to 2015 via a horizontal and vertical analysis of accounting reports, application of the financial ratios and subsequent pyramidal decomposition of Return on Equity ratio.

The first chapter includes the preface. The second chapter is theoretical. The thesis defines the purpose of the financial analysis, its users and resources it draws on. It contains the introduction to methods of financial analysis, with analysis of Absolute Ratios, Financial Ratios and Ratio System. The third chapter pays attention to the selected company, its history, subject of business and organizational structure. It also contains horizontal and vertical analysis of its accounting reports. In the fourth chapter, the theoretical information of the second chapter is applied in practice to the selected company introduced in the third chapter. According to the discovered results the financial situation of the company is ubsequently assessed.