Zhodnocení finanční situace vybrané společnosti s ohledem na koronavirovou krizi
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of this bachelor's thesis is to evaluate the financial situation of the selected company in the years 2017-2021 with regard to the coronavirus crisis. The analysis is carried out in order to determine the financial health of the company with the fictitious name Papaja. The work is divided into a theoretical and a practical part. The theoretical part deals with the essence of financial analysis, its users, sources of information and methods of financial analysis. The practical part includes company introduction, vertical and horizontal balance sheet and profit and loss analysis. Subsequently, ratio indicators are calculated, a pyramid decomposition of the total indebtedness indicator is performed, including the analysis of deviations using the integral method. The conclusion is devoted to the overall evaluation and recommendations for the given enterprise.
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financial analysis, vertical analysis, horizontal analysis, ratios, pyramid decomposition, integral method, total indebtedness