Finanční analýza v podniku Vápenka Čertovy schody, a. s.

Abstract

The diploma thesis concerns of financial analysis of the company Vápenka Čertovy schody, a.s. which aims on production and distribution of limestone products, lime and dolomites. Theoretical part concerns of the importace of financial analysis and classification and aplication of its analytical methods and indicators. There are described characteristics of the chosen company and progress of basic economic indicators. The target of the practical part is analysis and assessment of financial health of the company. There has been performed horizontal and vertical analysis based on accounting records and then financial analysis emphasised on the ratio indicators. Next is the analysis of company economy by DuPont pyramidal decomposition method. At last there is an evaluation of the present company state based on sets of indicatorschosen for this purpose. Target of the whole thesis is to evaluate financial analysis indicators and to suggest an optimization measures for the future based on the evaluation results.