Zhodnocení vývoje aktivity a likvidity ve firmě COMAC CAL s.r.o.

Abstract

The Bachelor’s dissertation is focused on the activity and the liquidity evolution analysis of the COMAC CAL s.r.o. company over the period from 2009 to 2013. The Bachelor’s dissertation is divided into three main chapters. The first chapter is focused on the description of the methodology of financial analysis and includes a general characteristic of financial analysis, a description of users, sources of information, including methods and procedures. Then the pyramidal decomposition of return on equity and pyramidal decomposition of current ratio is characterized. In the second chapter the company is briefly characterized and further a horizontal and a vertical analysis of statements are developed. The third chapter is devoted to the evaluation of the results of activity and liquidity. It is performed pyramidal decomposition of the current ratio and pyramidal decomposition of return on equity by using functional method. The results of activity and liquidity are compared with average values reported firms in a sector, which the company operates.