Posouzení finanční situace vybrané obchodní společnosti z oblasti potravinářského průmyslu

Abstract

This bachelor thesis deals with the financial analysis of a company. The aim of the thesis was to evaluate the financial health of the company using selected methods of financial analysis. The methods of analysis of absolute ratios, ratio analysis and pyramid decomposition of return on equity ratio were applied. In the first part of the bachelor thesis these methods of financial analysis are theoretically outlined, in the second part the financial analysis using the selected methods is practically performed. Vertical-horizontal analysis of the balance sheet and the profit and loss account was performed in the area of analysis of absolute ratios. The ratio analysis was performed using liquidity ratios, profitability ratios, activity ratios and financial stability and debt ratios. The paper concludes by defining the results and making recommendations for improving the financial health of the company.