Posouzení finančního zdraví vybrané společnosti z oblasti zpracovatelského průmyslu
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The aim of this bachelor thesis is to assess the financial situation of the selected company between 2018 and 2022 by analysing the trend, structure and ratios. The thesis is divided into a theoretical part, where the definition of financial analysis is described, based on which the analysis of the company is prepared. The theoretical part also describes the users of the financial analysis, sources of information for processing the financial analysis and the procedures according to which specific ratios are calculated to evaluate the financial situation of the selected company. The second part of the thesis is focused on the application part. The selected company, which is the subject of the financial health assessment, is introduced in a marginal and anonymous way. In the conditions of the selected company, the procedures of calculation of financial analysis indicators are applied, which are described in the theoretical part. The calculated values of the financial analysis indicators are compared with the recommended values and assessed in the context of the development during the period under review. The conclusion of the thesis is focused on the assessment of the financial situation of the selected company.
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Financial analysis, financial statements, vertical-horizontal analysis, profitability, financial stability, indebtedness, liquidity, activity, ROE.