Hodnocení výkonnosti podniku

Abstract

Bachelor's thesis is focused on the practical application of financial analysis. The aim of this work was the evaluation of the performance of a particular company - ČSAD Frýdek- -Místek, a. s., find out causes of results of the analysis and, where appropriate, suggest possible improvements. In the first chapter I introduce the transport company ČSAD Frýdek-Místek, a. s. and describe its history, current situation and business. Another chapter is dealing with the theory of financial analysis. I make reference to the importance of financial analysis, its users and sources of information. Mainly, however, I focus on methods of financial analysis. Subsequently, these methods are applied to given company. For analysis I used horizontal and vertical analysis, an indicator of net working capital, a financial ratio (profitability ratios, debt utilization ratios, asset utilization ratios and liquidity ratios) and Altman´s and Taffler´s model. I perform analysis for the period 2003 - 2007. The last chapter dealing with a summary of results and suggesting possible measures to improve financial situation.