Analýza rentability vybrané společnosti a srovnání s odvětvím

Abstract

One of the analyzed part of company‘s financial situation is the rentability in other words the ability to value the inputs. The main topic of the bachelor thesis is to analyze and evaluate the profitability of the Family Brewery Bernard a.s. between 2011-2015, including pyramidal distribution and analysis of variance, compaing the results with financial data from sector where mentioned company operates. The first chapter of the bachelor's thesis defines the purpose of the work and the whole process of the solution. Second chapter describes the methodology used in processing financial analysis. There are listed data sources, users of financial analysis, especially methods of financial analysis and ratios of profitability, pyramid distribution of indicators and methods of variance analysis. The third chapter presents characteristics of the analyzed company and also describes the vertical, horizontal and vertical-horizontal analyzes of the balance sheet and the profit and loss statement. The fourth chapter contains the applied theoretical knowledge from the second chapter used on real financial data. The are used profitability indicators for the period 2011-2015. Further, pyramidal distribution of the ROE indicator is performed on partial indicators and analysis of deviations using three selected methods.