Hodnocení výkonnosti podniku působícího v mlékárenském průmyslu
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Vysoká škola báňská – Technická univerzita Ostrava
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This bachelor's thesis deals with the evaluation of the performance of a selected company operating in the dairy industry during the period 2020–2023. The aim of the thesis is to analyze the financial health of company XY using financial analysis tools and to propose recommendations for improving its economic situation. The theoretical part describes methods of financial analysis, including horizontal and vertical analysis, ratio and differential indicators, and also creditworthiness and bankruptcy models. In the practical part, these methods are applied to real data from company XY and the development of its financial situation is interpreted. Based on the findings, specific recommendations are formulated focusing on increasing efficiency, strengthening liquidity, and maintaining financial stability.
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financial analysis, profitability, liquidity, indebtedness, dairy industry, creditworthiness models, bankruptcy models