Zhodnocení finanční situace společnosti OSTROJ, a. s.

Abstract

The aim of this bachelor thesis is to evaluate the financial situation of the company OSTROJ, a. s. using selected methods of financial analysis. The evaluation was performed between years 2007 and 2011. The bachelor thesis is divided into five main chapters. The first chapter is an introduction. The second part presents the methodology and functions of the financial analysis in the financial management of the company. The second chapter describes the objective of the financial analysis, sources of information, users, and specific methods which are vertical and horizontal analysis, ratio analysis of a pyramid decomposition of selected indicators. The third chapter briefly characterizes OSTROJ, a. s. providing basic information, a SWOT analysis, as well as a vertical and horizontal analysis of the company. The assessment of calculations, ratio analysis and decomposition of selected indicators of profitability are presented in the fourth chapter. There are established causes of the development of these indicators over time. The end of this chapter presents a summary of the results of the financial analysis and evaluates the overall financial situation. The chapter also presents some recommendations for company OSTROJ, a. s. for its future development. The fifth chapter of this thesis is the conclusion. The thesis also includes annexes with financial statements from which the information is drawn.