Analýza výnosů, nákladů a výsledku hospodaření za sledované období

Abstract

Dimploma thesis specializes in an analysis of a production, expenses and an outcome of the mangement of the company Fichna – Hudeczek a. s. for studied period 2007 - 2011. I have performed the analysis through horizontal and vertical analysis. Then I have calculated some ratio indicators, such as indicator of profitability benefits, indicator of profitability expenses, indicator of cent costs and indicator of relative changes in the expenses. The goal of the diploma thesis is to analyse an area of a benefit, expenses, then from those evolving an area of the outcome management of the above mentioned company for the studied period, and by that to identify inadequate financial values of corresponing items. Based on the investigated results in these areas, I have suggested a certain actions for the company, that could lead not only to possible improvement of negatitive state in individual areas, but also a potential improvement of the entire company’s overall economic situation.