Hodnotenie finančnej výkonnosti vybranej spoločnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of this bachelor thesis is to evaluate the financial performance of a selected company during the period from 2020 to 2024. The objective is to assess the economic health of the company based on fundamental financial analysis methods and selected financial ratios. The theoretical part provides a framework for understanding the importance of financial analysis, its methods, and key indicators, including the analysis of stability and indebtedness, activity, profitability, and liquidity. In the practical part, these concepts are applied to the financial statements of a specific company, using horizontal and vertical analysis as well as calculations of ratio indicators. The results are supplemented by a comparison with a competing company operating in the same industry, which allows for a more objective evaluation of the analyzed company’s position. The thesis concludes with a summary of findings and recommendations aimed at improving the company’s financial management.
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Financial analysis, Horizontal analysis, Vertical analysis, Ratio indicators, Stability and indebtednes, Activity, Profitability, Liquidity