Analýza výnosů, nákladů a výsledku hospodaření za sledované období

Abstract

The economic result of the company is expressed by the difference between its revenues and costs. Values of these sums are taken from the monthly compiled profit and loss statements. Aim of the company is to achieve positive business results, the profit. Negative economic result is not a subject of enterprising of any entrepreneur. The diploma thesis deals with the developments of costs, revenues and economic results in the engineering company OSTROJ, a.s., over the period 2006 – 2010. The attention is devoted to the vertical and horizontal costs analysis, the revenues and the economic results, the selected financial ratio indicators ( return of assets, return of equity, return of costs, return of revenue, ratio of indebtedness – financial stability, indebtedness, interest coverage, total cost ratio, relative change of costs) and to their development in selected years.