Diagnostika finančného zdravia podniku

Abstract

The title of this diploma work is Diagnostics of the company´s financial health. A financial analysis which is a topic of thesis is one way how to learn more about economic situation of a company. It is not important only for business management, but investors, suppliers, banks and other external users are also interested in it.

In the beginning of my work are described the basic methods used in financial analyzing, the sources of the essential data needed for analyzing process and detail analyze of the extensive indexes and their horizontal and vertical analyses of a balance, ratio indexes and analyzes of the profit and loss report.

The following part is dedicated to the Agrospol Kysuce, s.r.o., description, the range of its business activities and the contemporary state of its economy.

The practical part is aimed at the practicing of financial analysis in the concrete firm, made using the ratio indexes, based on the data from the 2003 – 2007 period. There are also mentioned the balance sheet vertical and horizontal analyzes and the analyzes of the profit and loss report. In the final part are analyzed data obtained using the particular methods and suggested processes leading to the firm´s financial situation improvement.

The results of individual analyses indicate to the company holders how to manage the next development of company.