Zhodnocení finanční situace ovocné a okrasné školky

Abstract

This bachelor thesis aims to present a financial analysis of a fruit and ornamental nursery. The first part deals with the company's history and provides a brief description of its current situation. Then, the focus is on defining what a financial analysis is, including the sources of such an analysis. Among financial analysis methods used in the thesis are analyses of absolute indicators, financial ratios, bankruptcy prediction models and, last but not least, according to the SWOT criteria. The practical part of the thesis then studies actual figures when applied in formulas previously dealt with in the theoretical part, which are further compared with ideal values. The following part of this work evaluates the financial standing of the company's store and e-shop based on the company's actual bookkeeping. Additionally, a SWOT analysis is applied. The conclusion includes suggestions and recommendations for the company.