Zhodnocení finanční situace společnosti Severomoravská plynárenská, a.s.

Abstract

The general objective of this bachelor´s thesis was to evaluate the financial position of the Severomoravská plynárenská company, Inc. for the period of 2005-2007. The bachelor´s thesis is divided into five chapters, the first chapter is an introduction and conclusion last. The second chapter describes the methodology of financial analysis, which addresses the importance and various methods of analysis. Attention is paid to ratio indicators - profitability, activity, liquidity and indebtedness. In the next chapter is a brief presentation of Severomoravská plynárenská company, Inc. provided. Moreover, vertical and horizontal analyses of a balance sheet and a statement of income are carried out in this chapter. The penultimate chapter contains an evaluation of the results of financial analysis Severomoravská plynárenská company, Inc. The evaluation is completed by using ratio indicator - profitability, activity, liquidity and indebtedness. The Analysis of the indicators is show that the company had good results with all the areas of ratio analysis in the period 2005-2007.