Finanční analýza vybrané obchodní korporace

Abstract

In this bachelor's thesis a financial analysis of a limited liability manufacturing company for the years 2015–2019 was performed. The evaluation was performed using horizontal and vertical analysis, ratio analysis and SWOT analysis. In the theoretical and methodological part the essence of financial analysis is characterized. This involves defining the financial analysis itself, listing the users and accounting statements that are the sources of information for creating the financial analysis. Subsequently, the already mentioned methods of financial analysis, comparison of the obtained results and the essence of bookkeeping are presented. In the application-verification part, the selected company is introduced at first and then the actual financial analysis is performed using the chosen methods. The obtained results are continuously evaluated and the most important findings are summarized at the end. In the bachelor's thesis it was found out that the selected business corporation is financially sound. The company should focus on increasing efficiency. Partners and agents may be advised to allow a higher representation of external resources in the company, which may lead to further development. It would be appropriate to use the excess funds to acquire non-current assets. In the bachelor's thesis, the methods of description, classification, deduction, induction, analysis and comparison were chosen. The obtained results can be used mainly by partners and agents who are interested in the further development of the company. It can make it easier for creditors to make decisions about investing capital in the company.