Finanční analýza

Abstract

My bachelor's project focuses on financial analysis. The financial analysis is considered to be a set of activities, whose main aim is to determine and appraise financial condition of a company. My bachelor's project is divided into four parts. The first part is called the prologue, the second part is called the theory of financial analysis, the third part is called the profile of business organization, the fourth part is called the financial indicators in the business organization and the last one is conclusion. The aim of my bachelor's project is determined in the introduction part. The second part describes the theory of financial analysis. The part called financial indicators of business organization calculates single indicatiors and evaluates their progress. The conclusion summarises the financial health of the company.

The main aim of my bachelor's project is to find whether the company for which the financial analysis is made, may be considered to be financial healthy. To accomplish the main aim, several methods were used. Among these methods belong a ratio analysis, horizontal analysis and vertical analysis of financial statements. I also used Kralickuv Quick – test, which is rating model, and logarithmic method for Return on Equity decomposition.