Hodnocení rentability společnosti Třinecké železárny, a.s.

Abstract

The bachelor thesis is focused on profitability assessment of the company Třinecké železárny, a.s. The main objective of the bachelor thesis is profitability assessment of the company by several methods of financial analysis as horizontal and vertical analysis, ratios and the pyramidal decomposition ratio return on equity. The financial analysis is based on financial statements of the company Třinecké železárny, a.s. from 2008 to 2012. The first part is the theoretical part, where are described financial analysis methods. Ind the practical part is assessed the financial situation of the enterprise. There are performed horizontal and vertical analysis, comparison of financial ratios, a pyramidal decomposition and deviation analysis. In the end is submited a proposal for next years.