Analýza účetní závěrky společnosti ZEVETA MACHINERY, a. s.

Abstract

Final accounts are made up of accounting records that provide the best picture of the property and financial structure, the profitability and financial situation of the given enterprise. The aim of this bachelor work is to define and analyse the practical analysis of the final accounts of ZEVETA MACHINERY, company for the period 2004 - 2008. Analysis of the financial situation is carried out using some selected methods of financial analysis. The work has three main sections. The first part contains the characteristics of final accounts and accounting records. It includes information about the balance sheet, the income statement, the annexe to the final accounts, the cash flow statement and the statement of changes of equity capital. The second part is devoted to the fundamental characteristics of financial analysis and the definition of indicators. Attention is focused on elementary methods, particularly on the analysis of absolute indicators and the analysis of financial ratios. In the last main part, the analysed firm is introduced. In this part, there is also a financial analysis of the company, which is done using the horizontal and vertical analyses of accounting records, using indicators of profitability, liquidity, indebtedness and activity. At the end of this section, the financial situation of the company is assessed, and some recommendations are suggested for further years of the business.