Analýza rentability podniku s nehomogenní strukturou předmětu činnosti

Abstract

The topic of this Bachelor's Thesis is the analysis of the profitability of a company with heterogenous structure of activity. The aim of the thesis is to evaluate the influence of each company's centers on selected indicators of profitability and to propose recommendations for improving the weaknesses of the analyzed company for the period of 2008 to 2011. The centers of the company are the sale of live poultry and eggs, tire and auto service, and international and domestic transport. The first part of the thesis describes the theoretical foundations. The second part is focused on the characteristics and detailed description of the analyzed company. The last practical part contains the company's profitability and its impact on the profitability of the overall centers, comparing companies with the industry and competition. The pyramid decomposition of return of equity is also performed using the method of consecutive shifts with calculations of the influence of individual centers. The conclusion includes the results and evaluation of the analysis, as well as the recommendations for future operation of the company.