Analýza vývoje zadluženosti a likvidity vybrané společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor thesis aims to elaborate an analysis of indebtedness and liquidity of the company. The analysis of the company is made for the period 2015 to 2019. The bachelor thesis is divided into theoretical and practical part. The theoretical part of the bachelor's thesis is focused on the analysis of professional literary sources that deal with the nature and purpose of financial analysis, information sources for financial analysis, users, methods and indicators of financial analysis. The practical part of the bachelor's thesis is first devoted to the introduction of the company BP, a. s. Then there is an analysis of indebtedness and liquidity of the company, for the implementation of which the company's financial statements and methods of financial analysis were used. At the end of the bachelor's thesis, the results of the financial analysis are summarized, a comparison with a competing company is made and recommendations are expressed that can improve the company's financial situation.
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Financial analysis, Indebtedness, Liquidity, Balance sheet, Profit and loss statement, Horizontal analysis, Vertical analysis, Pyramid decompositions, Indebtedness ratios, Liquidity ratios,