Finanční analýza IT podniku

Abstract

The goal of this bachelor thesis is to assess financial performance of ABRA Software s. r. o. 2009 – 2013 using methods of financial analysis. The theoretical part presents inputs of financial analysis and its users. Next the financial ratio, vertical and horizontal analysis and after that the models of bankruptcy predicition are described. In the practical part there are characteristics of the company including its history and subject of enterprise folowed by vertical and horizontal analysis of balance – sheet and profit and loss statement in 2009 – 2013 and an assessment of the company using financial ratios of activity, liquidity, profitability and indebtedness. Then the models of bankuptcy prediction are used to assess the company. In conclusion there is a recommendation based on the results of the financial analysis.