Finanční analýza vybraného výrobního podniku

Abstract

This bachelor's thesis focuses on evaluating the financial situation of Tatra Defence Vehicle a.s. and analyzing its financial health. The thesis aims to provide a detailed overview of the company's performance, identify key areas for improvement and propose measures to optimize its operations. In the practical part of the thesis, specific indicators were applied to evaluate the performance of the enterprise during the years 2019 to 2023. The following methods were used: financial statement analysis, vertical and horizontal analysis, profitability and liquidity ratios analysis, and cash flow analysis. These methods allowed to get a comprehensive picture of the current financial position of the business and its ability to generate profits, maintain liquidity and manage cash efficiently. In addition, strengths and weaknesses in the areas of financial stability, liquidity and profitability were identified. Based on the analyses, it was found that the business is showing steady growth. Still, there are areas where better efficiency could be achieved, particularly in the area of cost management. The analysis results indicate that the business is stable, but some changes in cost optimisation and improved cash management will be necessary to ensure long-term competitiveness. This thesis provides a basis for the next steps in the development and strategic planning of the business.