Zhodnocení finanční situace společnosti TON a.s.

Abstract

Financial analysis is an important part of corporate governance and decision making. The aim of this bachelor thesis is evaluation of financial situation of the company TON a.s. for the period 2006 – 2010. The bachelor thesis is divided into three parts. The theoretical part is devoted to describing the methodology of financial analysis, users, sources of information, techniques and methods of financial analysis. Another part focuses on the characteristics of the company, horizontal and vertical analysis of financial statements. In the practical part the company through the financial analysis of selected financial ratios, including the pyramidal decomposition of return on equity. The content of the final part is to evaluate the financial health.