Zhodnocení vývoje rentability a aktivity společnosti BKB Metal, a.s.

Abstract

The purpose of the bachelor thesis is to evaluate the evolution of profitability and activity of the company BKB Metal PLC in the years 2010 - 2014. The selected problem is solved by the use of methods of the financial analysis, whose specifics are described in theoretical part of the thesis. Theoretical part also includes a description of the financial analysis and its role in financial management. The following practical part is composed of two separate chapters. In the first one, the company BKB Metal PLC is presented and with help of horizontal and vertical analysis the company is also analysed from aspects of assets and financial structure and evolution trends of account entries. In the second section, which is crucial for the whole thesis, the evolution of profitability and activity is evaluated. Firstly, using ratio analysis to describe the evolution of the individual financial ratios and subsequently three selected ratios are decomposed with the use of pyramid decomposition. By applying the analysis of deviations with use of the logarithmic method, are then quantified the effects of partial indicators that cause changes in summary indicator. Penultimate part of the chapter is focused on comparison of important ratios with ones reached in sector and direct competitor. The conclusion of the chapter is focused on the summarization of the results of financial analysis.