Porovnání finanční situace konkurenčních společností

Abstract

The goal of this bachelor thesis is to evaluate and compare financial situation of the competing companies in years 2009-2012. First part of this bachelor thesis is focused on the theoretical side of financial analysis. In the theoretical part was described characteristic of financial analysis. Resources, users and individual methods of comparing results of analysis was listed and characterized there. Next there are described ratios of financial analysis with focus especially on profitability ratios. Next thing described there was the DuPont‘s decomposition of Return on Equity. In relation with this decomposition were characterized methods of deviation analysis there. In second part are characterized chosen companies, which are subjects of analysis in practical part. Third part is focused on the aplication in practice, comparison of both companies (basic informations about companies) and final recommendation are listed there. In the end of bachelor thesis are summarized the results across chosen models.