Zhodnocení finanční situace vybrané společnosti

Abstract

Financial analysis is an important part of corporate governance and aims to assess the past and present, but also to predict a company's development in the future. It is a source of information about the financial health of the company and provides a basis for companies in financial management and decision-making on the future development of the company. Diploma thesis deals a comprehensive overview of the theoretical aspects of financial analysis, followed by application of the selected company. The source of information of the company's balance sheet, profit and loss statement and statement of cash flows, which are obtained from the Commercial Register. The thesis is divided into three parts. The first part of the thesis focuses on the theoretical concepts of financial analysis, definition of its purpose, goals, users, documents, and last but not least, financial analysis methods with the said procedure of calculation of indicators. The chapter contains the methods to compare the results of the financial analysis, because it is an important way to evaluate their financial situation by comparison with the standard industry or in time. The second part of thesis contains the general characteristics of the selected company. The last part of thesis deals with assessment of the financial situation of the selected company using selected methods of financial analysis.