Analýza vývoje aktivity a rentability podniku v potravinářském průmyslu

Abstract

The bachelor thesis is focused on the financial analysis of a selected company, especially the analysis of profitability ratios, activity ratios and pyramidal decompositions of return on equity and asset turnover, including analysis of deviations. The target of the bachelor thesis is activity and profitability evaluation of a company in the food Industry in the years 2011 – 2015. The whole thesis is divided into five parts including preface and conclusion. The second part contains a description of methodology of the financial analysis. The characteristics of the company Nestle Česko s.r.o. is indicated in the third part. This part contains horizontal and vertical analysis. The forth part is evaluation of the profitability and activity. Furthermore pyramidal decompositions are performed, including analysis of deviations with the use of integral method. Conclusion of this part is devoted to an overall summary of the results of the financial analysis.