Analýza rentability a pyramidový rozklad vybraných ukazatelů rentability podniku ve stavebnictví

Abstract

In this bachelor thesis is made financial analysis of company in building sector. Methods used in analysis are horizontal an vertical analysis, ratio analysis, pyramid decomposition of ROE, and assessment of influence of partial ratios. Objective of the work is to find out, how was analyzed company developing, find causes of this development and propose steps against undesirable development. The analysis shows, that company is financed by short-term lilabilities, which hav positive effect on ROE, whis was in comparison with sector high. The greatest effect on ROE has ROE ratio, which was caused by high costs that reduce profits and profitability of total assets, which is in comparison with sector very low. In years 2006, 2008 and 2009 company invested in inmovable property, which has showed in all areas of financial analysis. Company should try to reduce costs on materials and services, increase production capacity and share of financing by long-term lilabilities.