Analýza a vyhodnocení úpadku vybrané obchodní společnosti s možností jeho predikce na základě účetních výkazů

Abstract

The subject of the thesis is the analysis of the bankruptcy of a selected trading company and the determination of the possibilities of its prediction on the basis of financial statements. The theoretical part deals with the individual aspects of insolvency proceedings, which include the insolvency petition, the bankruptcy decision and the forms of solving the insolvency of a company. The thesis also introduces methods of financial analysis with a focus on bankruptcy models that can be used to predict the bankruptcy of a company based on the information provided in the financial statements. In the practical part, the course of the insolvency proceedings of the selected company is analysed and selected methods of financial analysis are applied to conclude whether the company could have predicted its bankruptcy.