Zhodnocení finanční výkonnosti společnosti ve strojírenském průmyslu včetně analýzy citlivosti a odchylek

Abstract

The financial performance evalution of the company Delikomat Ltd is the subject of the baccalaureat work during the period 2006 - 2010. It is used the several method to find out the financial performance – vertically - horizontal analysis, horizontal analysis, ratio analysis, witch include the debt indicator, profitability, liquidity and activity. For the assessment influences of partial indicators at the peak of profitability indicator of own capital is used variance analysis. Is also in this case aplicated sensitivity analysis, witch reflect the sensitivity within the parameter modification for the calculation of certainly value in this case of the profitability of own capital. It was tested the using of introduced methods for analysing financial performance. From financial analysis, it were observed these facts, that firm is essentially sound financially, the biggest share on the assests is making by long - term property, with debit, the biggest component is own capital. Company gain in all period is growing, threatens not solvent incapacity and with low insolvency.