Hodnocení rentability podniku ve zpracovatelském průmyslu

Abstract

The bachelor thesis is focused on the profitability assessment of a company in the manufacturing industry. The main objective of the bachelor thesis is profitability assessment and analysis of financial situation of a company VESUVIUS ČESKÁ REPUBLIKA, a. s. Financial analysis is performed on the basis of financial statements from the period 2009-2013. In the theoretical part, the financial analysis methods, employed within the thesis, are described. In the practical part, the trend analysis, the common-size analysis, the ratio analysis are conducted. Next, the pyramidal decomposition of return on assets based on logarithmic method with influence of particular ratios on the main synthetic one is assessed. The last one is sensitivity analysis. Finally, the financial situations of the company is assessed from point of view of profitability during the years 2009 – 2013.