Posouzení finanční situace vybraného státního podniku

Abstract

The aim of the bachelor thesis is to evaluate the financial situation of the state enterprise for the period 2012-2016 in terms of ratios, including the pyramidal decomposition of return on equity. The first part is devoted to the methodology of financial analysis, the indicators of the macroeconomic environment of the company and the related functions of monetary and fiscal policy. The second part describes ČD Cargo, a.s. and macroeconomic impacts on the enterprise. An important part is the calculation of all ratios, the pyramidal decomposition and the follow-up analysis of the divergences by the functional method. Finally, the results and recommendations are reviewed.