Analýza vývoje zadluženosti vybrané společnosti

Abstract

The theme of this Bachelor Thesis is an evaluation of indebtedness in Adelka joint-stock company. The theoretical part deals with the characterization of financial analysis, its purpose and its users. The functional methods, logarithmic method and the method of gradual changes are described theoretically. Those methods are being used in pyramidal disintegration. The end of the chapter describes the indicators of ratio.

The practical part pays attention to processing of horizontal analysis of balance and profit and loss statement. Further the indicators of indebtedness are computed and evaluated. This part also deals with pyramidal disintegration of capital´s rentability and with the total indebtedness. The end of the chapter shows the complete results that have been found out and it also gives a possible recommendation for improving the situation of this company.