Hodnocení rentability společnosti v oboru lázeňství

Abstract

The goal of my bachelor thesis is carrying out complex evaluation of rentability of Bludov spa. Thesis is also focused to realization financial analysis of enterprise in spa industry. Chosen enterprise for financial analysis is State medical spa Bludov. The analysis is made for 4 years from 2014 till 2017. For evaluation of financial situation and rentability of enterprise are used these methods: vertical and horizontal analysis, ratio analysis, pyramid decomposition of ROE indicator in time and space and analysis of deviations. My bachelor thesis is divided by content in 5 chapters and it is possible to divide it in theoretical and practical part. The first chapter is introduction. The second one contains characteristics of financial analysis and its method of implementation. The third chapter is focused in description od State Medical spa Bludov, making vertical, horizontal and ratio analysis. The fourth one is dedicated to evaluation of rentability of enterprise. This part is focused in capture of profit, compare ratio indicators of rentability with health care industry, pyramid decomposition of ROE indicator, its comparation in time and space and analysis of deviations. The fifth and last chapter is conclusion where is described summary of all results of my bachelor thesis.