Hodnocení rentability podniku

Abstract

This bachelor work carries out a financial analysis of the company BRATŘI HORÁKOVÉ s.r.o. in the period 2010 - 2014. The financial analysis is an important tool of financial management and decision-making and by the analysis of accounting statements evaluates the company´s position on the market, its success, predicts future financial development of the company, risks associated with it and provides recommendations for the management of the company to achieve desired results. The theoretical part explains terms, chosen methods and calculations used in the practical part. The practical part presents the company and deals with horizontal, vertical and ratio analysis. Particular emphasis is placed on indicators of profitability and especially on indicators of assets profitability, which is analyzed by using the pyramid analysis using the logarithmic method. All results are compared with the average values of the entire industry. The conclusion contains evaluations and recommendations for further development of the company.