Hospodaření společnosti SAREZA, s . r. o. za období 2011-2013

Abstract

The goal of this thesis is to assess financial situation and economy of SAREZA, s.r.o., company which provides high quality public spaces for leisure time activities in Ostrava. The thesis is using methods of horizontal and vertical financial analysis and a ratio analysis. Using both horizontal and vertical analysis reveals development of assets and liabilities, of incomes and expenses in years 2011-2013. A ratio analysis, which involves autarchy, liquidity, profitability, development/attenuation, activities and financing, provides information regarding the economy of SAREZA, s.r.o. The last part of this thesis suggests possible changes which would lead to improvement of company´s economy. Changes include raising ticket prices, selling tangible fixed assets or changing the type of business entity.