Hodnocení výkonnosti podniku

Abstract

The main point of this Bachelor degree work is to evaluate the efficiency of the chosen company through the use of the financial analysis methods in years 2004 – 2008. We want to attempt to make a forecast of the efficiency development of the company based on the found facts and to suggest possible solutions. The theoretical part focuses on the role and methods of the financial analysis and it should clarify to the reader: theoretical and general terms, sources, utilization, stumbling blocks and methods of this financial management instrument. So, the criterions of the methods, users and sources of data and information of the financial analysis, individual methods of the financial analysis and financial statements (balance sheet, profit and loss statement, and cash flow) are described in this part. In the practical part, the efficiency of the company Isotra Inc is assessed through the use of the horizontal and vertical analysis, selected ratio indexes, bankrupt and prediction models. The needed data for these analyses come from the financial statements of the company in years 2004 - 2008. Each analysis has a commentary which clarifies obtained findings. In the final part of the work I assess the practical part. I analyse the obtained results of the financial analysis which I used for the prognosis of the future development of the company Isotra Inc. efficiency and I suggest possible recommendations.