Posouzení finančního zdraví vybraného podniku

Abstract

Financial analysis is considered an integral part of the overall assessment of the financial situation of a company. Its results represent essential aspects in the economic decision-making process. The aim of this bachelor’s thesis is to assess the financial health of the selected company. The assessment was carried out based on the data provided by the company using methods and techniques of financial analysis.

The second chapter deals with the theoretical background and describes the methods of calculations of individual financial indicators and finance-related entities. The third chapter describes the activities of the company and provides horizontal and vertical analysis of financial statement. The fourth chapter of the thesis focuses on the practical aspects and provides the analysis of financial health of the company Lanex a.s. in the years 2009 – 2014 using the financial ratios, pyramid decomposition of return on equity and selected summary indicators. In conclusion, the thesis presents the overall results of the assessment of financial health of the company.