Analýza nákladov a výnosov vybranej obchodnej spoločnosti z účtovného a finančného pohľadu

Abstract

The diploma thesis focuses on the analysis of expenses, revenues and the financial analysis of the selected business company. The theoretical part of the thesis is devoted to the legal regulation of accounting, definitions of individual types of accounting, and expenses and revenues themselves (including their breakdown). For the needs of financial analysis, the individual accounting statements, the financial analysis itself and its methods are characterized in the theoretical part of the thesis. In the practical part of the thesis, a expenses-revenues analysis and a financial analysis are performed, on the basis of which it is possible to assess the overall financial situation of the selected business company. On the basis of mathematical and statistical analysis, the development of expenses for the period of the following year is predicted.