Stanovení a posouzení finanční pozice podniku prostřednictvím vybraných metod finanční analýzy

Abstract

The bachelor thesis deals with a tool called financial analysis. The main objective of this bachelor thesis is to evaluate the financial position of the company through selected methods of financial analysis for the period 2015 to 2019. The first chapter is introductory and the second chapter is theoretical. This theoretical part of the bachelor thesis explains the concept of financial analysis, then the users of financial analysis will be described and then we will focus on the sources and methods of financial analysis, which will be applied in the next chapters. The third chapter is practical, in which the selected company will be characterized first. Then some methods of financial analysis will be applied, namely horizontal and vertical analysis of financial statements, including the balance sheet and profit and loss statement. In the fourth chapter, ratio analyzes are applied, which include indicators of financial stability and indebtedness indicators; profitability ratios; liquidity ratios; activity ratios financial stability and indebtedness indicators, profitability, liquidity and activity. The results of individual methods of ratio analysis are described using tables and graphs. At the end of this chapter, the possibilities for improving the financial situation of the company are outlined. In the last fifth chapter, we will focus on a summary of the results found in the previous chapters.