Analýza rentability výrobní společnosti ve strojírenského průmyslu

Abstract

The aim of the bachelor's thesis is to analyse the profitability of a manufacturing company in the engineering industry and compare it with selected values for the sector from 2018 to 2022. The methodological part contains the theoretical basis, focusing primarily on financial statements and methods chosen within financial analysis. Also included in the bachelor's thesis is a characterization of the company, incorporating both horizontal and vertical analyses of selected financial statements. In the practical portion, theoretical knowledge is applied to financial analysis. Profitability analysis of the company was conducted using selected indicators, along with a pyramid decomposition of the return on equity indicator, deviation analysis utilizing chosen methods, and a comparison of results within the industry. The findings indicate that the company remained financially stable throughout the monitored period and achieved a commendable level of financial performance.