Analýza hospodaření vybraného stavebního bytového družstva

Abstract

This diploma degree thesis is aimed at the economy analysis of a selected housing and building cooperative. In the theoretical part of the work, there are listed the legal, accounting and tax aspects of cooperatives (closely focused on the housing cooperatives) also, there is a description of the chosen entity in this part. The practical part contains the evaluation of the entity’s economy during a three year period since 2017 to 2019 using the financial analysis, namely horizontal and vertical analysis of assets, liabilities, costs revenues and ratios of profitability, liquidity and indebtedness. Furthermore, this section presents the impacts of the COVID - 19 pandemic, which broke out in the Czech Republic in the first quarter of 2020, on housing cooperatives and the analyzed entity. The final part of the diploma degree thesis contains findings of the analysis and it’s summarization.