Finanční analýza obchodní korporace terciárního sektoru se zaměřením na drogistické a zdravotnické zboží

Abstract

This bachelor’s thesis focuses on the use of financial analysis as the primary tool for assessing the financial situation, or financial health, of a selected business corporation in the tertiary sector. The theoretical section presents key principles and describes the basic methods and models of financial analysis, particularly elementary analysis, credit analysis, and bankruptcy and creditworthiness models. It also outlines the financial analysis process, including its specific steps. The practical section is devoted to the identification and analysis of a randomly selected tertiary sector business corporation, “Alfa,” for the years 2020–2024 using selected financial analysis tools. The result of this thesis is an assessment of the financial health of the selected company and the formulation of recommendations aimed at addressing the identified problem areas.