Zhodnocení finanční pozice společnosti Kofola, a.s.

Abstract

The purpose of this diploma thesis is an objective evaluation of the financial health and situation on the market of Kofola, a.s. in years 2008 – 2012. In order to get these results I used tools of the financial analysis with a focus on the horizontal and vertical analysis, financial ratio and pyramidal decomposition of a selected profitability ratio. The diploma thesis is composed of five interwoven chapters. The introduction is followed by chapter two that is dedicated to the theoretical interpretation of the financial analysis, such as defining the basic concepts, principles and procedures that are used in a financial analysis. It will serve as a simple guideline for the evaluation of the company´s financial situation. The following chapter is dedicated to the theoretical description of Kofola,a.s. It defines the company´s scope of business, organizational structure and development of the company since the foundation to the present, together with the vision for the future. The practical part is focused on the application of basic methods and procedures of the financial analysis to Kofola, a.s. and thereby the financial situation of the company in the analyzed period, i.e. 2008-2012, is evaluated.