Identifikace a zhodnocení klíčových faktorů ovlivňujících rentabilitu společnosti GAS s.r.o.

Abstract

This thesis is elaborated on the topic of financial analysis of company providing services in the gas industry during the period 2009 - 2013. Main goal of this analysis is concentrated on identification and evaluation of the key factors affecting profitability. There are used following indicators: ROE, ROA, ROS and ROCE including pyramidal decomposition of ROE. Fractional goals of the analysis are met by using the ratios of liquidity, activity and financial leverage. The content of the thesis is a summary of theoretical concepts, presentation of financial statements and detailed overview of the methods of financial analysis. The practical part is focused on the actual application of methods of financial analysis. The conclusion is a recommendation for further development of analysed company.