Analýza vývoje rentability a aktivity vybrané společnosti

Abstract

The theme of this bachelor thesis is a financial analysis of the selected company. The purpose is to evaluate the evolution of profitability and activity of the company Fruko-Schulz s.r.o., for the period 2014-2018. Thesis is divided into five chapters, the first chapter is an introduction and the fifth chapter is a final conclusion. The second chapter deals with methodology of financial analysis. The content of the third chapter is an introduction of the analyzed company Fruko-Schulz s.r.o. and a horizontal-vertical analysis of the balance sheet and the profit and loss statement. In the fourth chapter, based on results of the analysis, the evolution of profitability and activity indicators is evaluated. This chapter also includes pyramid decompositions of selected indicators, analysis of deviations and intercompany comparisons. At the end of the chapter, a summary of the results of the practical part is made and a recommendation for the company is proposed.