Finanční analýza účetní jednotky

Abstract

The diploma thesis on topic Financial Analysis of Accounting Entity is devoted to the most frequent sources of information for the financial analysis in the second chapter. Balance sheet, profit and loss statement, cash flow statement.Then the second chapter theoretically describes basic methods and techniques of financial analysis which are the analysis of absolute indicators, ratio analysis and aggregate evaluation models. In chapters three and four, these methods are practically applied to the data of the Zemspol and Agrosumak companies.