Hodnocení finanční výkonnosti podniku ve zpracovatelském průmyslu

Abstract

The bachelor's thesis is focused on the evaluation of the financial performance of the company in the manufacturing industry through selected methods of financial analysis in the period 2018-2022. The thesis is structured into six chapters, while the first chapter represents the introduction, in which the aim of the bachelor's thesis is determined. The second chapter provides the theoretical framework and methodology of financial analysis, including basic information on data sources and a description of analysis methods. The third chapter briefly describes the company, including its activities. The fourth chapter presents the practical application of selected methods, i.e., horizontal and vertical analysis, ratios, decomposition of ROE and application of prediction models. The fifth chapter contains an evaluation of the results of the analysis, an identification of the company's strengths and weaknesses, recommendations for further development and a comparison with the industry. The facts found are summarized in the final chapter. The results of the analysis confirm that the company is in an excellent financial condition thanks to effective management of resources and financial stability, which is a good prerequisite for development and sustainability in the long term.