Finanční analýza vybraných obchodních společností zaměřených na hostinské a ubytovací služby

Abstract

Purpose of this bachelor thesis was to explain the theoretical side of financial analysis, which is used to evaluate the financial performance of companies. Also the financial statements, which serve as a basis for its preparation, have been described. Furthermore, the financial analysis was used to examine two companies, Delta, s. r. o. and Omega, s. r. o.. First, these companies were described and then the financial analysis was performed on them. In the last practical part the companies were compared using the results of the financial analysis. In the last chapter the obtained results are summarized in the evaluation.