Aplikace a porovnání metod analýzy odchylek včetně citlivostní analýzy

Abstract

The aim of the bachelor thesis is the application and comparison of the methods for influences quantification including sensitivity analysis of a company Ondřejovická strojírna a.s. in the period from 2010 to 2015. The theoretical part is focused on general description of the financial analysis together with the characterization of main users of financial analysis and information sources for financial analysis. Selected methods of financial analysis are described here where the main part is devoted to the pyramidal decomposition of financial ratios and methods for influences quantification of the component ratios. In the practical part these methods are used for on the company. Results of the methods are compared and on the basis of the results the final assessment of the financial situation is made.