Hodnocení ekonomické výkonnosti firmy MORAplast s.r.o.

Abstract

The theme of this thesis was to evaluate the economic performance of the company MORAplast s.r.o.. For analyzing the various factors there were used indicators of economic calculations of profitability, liquidity, debt ratio, activity and net working capital. Analysis of positions in the balance sheet and profit and loss statement were made using horizontal and vertical analysis in order to determine the trend in the selected time period. In addition to these analyses was also evaluating the status of the company using bankruptcy and credibility models. The aim of this thesis was to determine the economic situation of the company MORAplast s.r.o. and select areas for potential improvement. From an operational point of view it was suggested to focus on the liquidity of the company and certain costs improvement, namely the consumption of material and energy and labor costs. The improvements in the proposed areas will lead to better use of available resources and improve the company activity and profitability.