Analýza vývoje zadluženosti vybrané společnosti

Abstract

Debt evolution analysis of the selected company Bachelor thesis deals with the debt evolution analysis of the company MSA, a. s. in the period since 2006 to 2008. Theoretical part clears up subject and purpose of financial analysis and its fundamental methods, including horizontal and vertical analysis and pyramidal system of indicators. Ratio indicators oriented to the debt analysis are defined too. In the practical part of thesis firstly the SWOT analysis, horizontal and vertical analysis of balance and account of profit and loss of the company are processed. Individual debt indicators and liquidity ratios are calculated and evaluated. Decomposition of return on equity is done and selected financial indicators of MSA, a. s. company are compared with ones of appropriate industry branch. Summary evaluation of MSA, a. s. company results achieved during followed period and recommended actions for improvement are given in final part of thesis.