Hodnocení výkonnosti obchodní společnosti

Abstract

The main aim of the bachelor thesis is to evaluate the financial health of the company for the monitored years from 2016 to 2019. A lot of methods can be used to evaluate the performance. This bachelor thesis is focused on methods of financial analysis. The first part is focused on theoretical background, where basic terms such as performance, financial analysis, sources of informations and users of financial analysis are explained, as well as methods of financial analysis. The second part deals with application of selected methods of performance evaluation into a selected company. The company is evaluate by absolute ratios, which include horizontal and vertical analysis of the balance sheet. Also ratios such as ratios of profitability, liquidity, activity and stability are used. The indicator of net working capital was used from the difference indicators. Selected bankruptcy and creditworthiness models were also applied here. Finally, the company was compared with a competing company in the industry using spider analysis. At the end, the results of the financial analysis are summarized and recommendations for improving the company's financial situation are described.