Zhodnocení finanční situace firmy ve strojírenském odvětví

Abstract

Aim of bachelor work is to evaluate the financial situation of the company by using selected methods of financial analysis. The analysis is processed according to financial reports of the company from 2008 to 2012. The first chapter is focused on theoretical basics of financial analysis. Along with financial terminology there are explained methods and processes that were used in this work. In the next section the company Massag, a.s. is nearer introduced and analyzed. The chapter also involves horizontal and vertical analysis of individual financial reports. Practical part contains the calculations with the evaluation of ratio indicators. The resulting indicators are compared in each year with normal values in the same industry. The pyramidal decomposition of return on sales is made to determine the causal relationships between indicators. The analysis is supplemented with SWOT analysis and bankruptcy and value models applied to the company. The conclusion contains the overall assessment included development of the financial situation of the company during the reporting period and it also outlined its further development.