Analýza účetní závěrky společnosti s ručením omezeným se zaměřením na problematiku pohledávek

Abstract

The aim of this thesis is to prepare and analyze financial statements to evaluate the selected companies engaged in production and sale of goods in the industry. The final work is focused on the problems of receivables. Analysis is conducted for the period 2008 – 2012. Data for calculations are taken from the company accounts for each period. The final work is divided into theoretical and practical. The theoretical parts are characterized by financial statements, financial analysis and receivables. The methods of financial analysis are further defined indicators of absolute and ratio analysis. In the practical part the analysis of specific business and the analysis of the receivables. The results were evaluated at the end.