Posouzení finanční stability vybraných podniků v oblasti projektování dopravních staveb

Abstract

The assessment of the financial stability and its trend of seven selected companies is the subject of this bachelor thesis titled “Analysis of financial stability of selected companies designing transport structures”. The scope of business of the assessed companies is design of transport structures. Particular indicators of the financial analysis are interpreted with regard to time trends and comparison of companies. The analysed data come from final accounts and annual reports from the period from 2006 to 2015. The theoretical part of the bachelor thesis describes the conception of the financial analysis and functions of the financial analysis, methods of the financial analysis and data sources for the financial analysis. The elementary methods of the financial analysis (analysis of absolute, difference, relative indicators and their systems) were used in this bachelor thesis. Rudolf Doucha’s Balance Analysis II was used as the analysis of systems of indicators. Five out of the seven selected companies were evaluated as long-term creditworthy according to this balance analysis. The trend of the financial indicators of the individual companies within the analysed period is illustrated by line charts. In relation to one of the selected companies, proposals and recommendations for the next period were articulated on the basis of the obtained data in order to ensure the financial stability of the enterprise. The main recommendation for the next period is to invest the retained earnings from the previous years in a smaller company operating in the same or related sector. Further, measures regarding the number of employees, their education and setting of contractual relations with suppliers and customers were recommended.