Hodnocení rentability podniku v hutním odvětví

Abstract

The target of Bachelor thesis is assessment of profitability of the company in the metallurgical industry and comparison of value of profitability assets with the competitors in Czech Republic Třinecké železárny a.s. and group company ArcelorMittal Poland S. A. in the period 2011 – 2014. For this analysis was selected company ArcelorMittal Ostrava a .s. the biggest producer of pig iron and steel in Czech Republic. The Bachelor thesis contains theoretic and practice part. The part of theory includes subject, users and source for financial analysis. There are also described methods of financial analysis, which cover horizontal and vertical analysis, ratio analysis, pyramid decomposition, on base of which the analysis of deviation and bankruptcy model index IN was done. The end of theory part is focusing on the way of compare of results financial analysis. ArcelorMittal Ostrava a.s. is characterized in the beginning of practical part. The financial health of company through horizontal and vertical analysis assets, liabilities and profit and lost is in the next chapter. Then analysis of financial stability, indebtedness, liquidity and activity was calculated and index IN was counted. Further analysis of profitability of equity, long – term sources, revenues and cost was done. Profitability of assets in detail is spread by pyramid decomposition and subindicators are quantified and explained. In the end of practical part is comparison of profitability assets in year 2014 of company ArcelorMittal Ostrava a.s. with Třinecké železárny and with ArcelorMittal Poland S. A.