Zhodnocení vývoje rentability a aktivity společnosti Pivovar Zubr a.s.

Abstract

The purpose of the bachelor thesis is to evaluate the evolution of profitability and activity of the company Pivovar Zubr a.s. in the years 2012-2016. The whole thesis is divided into five chapters including preface and conclusion. The second chapter discusses the methodology of financial analysis. In particular, its essence and meaning, its users and the most used methods of calculation will be described. The third chapter will focus on the characteristics of the brewery Zubr a.s. and a horizontal and vertical analysis of the balance sheet and the company profit and loss statement. Penultimate part of the chapter is focused on comparasion of important rations with ones reached in sector and direct competitor. The conclusion of the focused on the summarization of the results of financial analysis.