Zhodnocení finančního situace společnosti Vitana, a. s.

Abstract

The aim of this bachelor thesis is to assessment the financial performance of the company Vitana a.s. for the period 2008-2012 by using selected methods of financial analysis. The information for developing the financial analysis was taken from internal accounting reports, as the balance sheet, the profit and loss sheet and the cash flow. The bachelor thesis consists of five parts, the first one is the introduction and the fifth one is the conclusion. The second part of this bachelor thesis is focused on the theory. There are described resources, which are necessary to create the financial analysis. There are also described methods, which are used to be use for creating the financial analysis, as the horizontal and the vertical analysis. The chapter also describes selected ratios, for example the profitability ratios, activity ratios, liquidity ratios or solvency. The last part of this chapter deals with the pyramid decomposition and the analysis of variance. The third part is focused on the company and includes the basic information and also description of the company and the activity There are applied selected methods of the financial analysis in the fourth part. At the beginning is created the horizontal and the vertical analysis of the balance sheet and the profit and loss sheet. The next point is creating the analysis of ratios and also the pyramid decomposition and the analysis of variance of the selected profitability ratio. All results are displayed in tables and graphs. The last part of this chapter is focused on the financial analysis result comparison with the average value of the food industry according to the information from the Czech Statistical Office. The conclusion includes the summary and evaluation of financial analysis results.