Analýza rentability společnosti Templářské sklepy Čejkovice, vinařské družstvo

Abstract

This bachelor´s thesis deals with Profitability Analysis of the Company Templar Wine Cellars of Čejkovice, Winemaking Cooperative. The main goal is to evaluate and assess the financial situation of the winemaking cooperative in manufacturing industry for the period 2006 - 2011 using the selected ratios of financial analysis, focusing on the area of profitability, process the pyramidal decomposition of selected ratio of profitability, to quantify the influences acting on the selected ratio and formulate any measures to improve the economic situation of the company in the future. The thesis is divided into three main chapters. The first chapter is focused on the methodology of financial analysis. The second chapter is focused on the performance of the winemaking cooperative Templar Wine Cellars of Čejkovice. Subsequently is processed horizontal and vertical analysis according to data from the financial statements of the company for the analyzed period 2006 - 2011. The third chapter deals with the practical applications of financial ratios of liquidity and profitability, in particular. At the end of the third chapter is an assessment of the results achieved. In conclusion, it was found that Templar Wine Cellars of Čejkovice are relatively profitable and total liquid. A significant effect on the net profit also have climatic conditions, which can not influence the Templar Wine Cellars of Čejkovice.