Zhodnocení rentability podniku v gastronomickém průmyslu

Abstract

The main topic of the bachelor thesis is dealing with the unfavourable values of profitability of the company in the first half of the monitored period and their subsequent growing development. The aim of the bachelor thesis is to evaluate the profitability of Kaskáda Brno, s.r.o. for the period 2010-2016. The basic indicators of the ratio analysis are analysed, but the focus is then mainly in the evaluation of the profitability of the company. To meet this goal, the methodology of financial analysis, DuPont analysis, and deviation analysis is used to quantify the effects of sub-indices on the return on equity. For this work, space-time analysis will also be used. By space-time analysis it was found that the major cause of the unfavourable ROE values in 2011 and 2013 was the high cost of material costs and the large tax burden on gross profits. Since 2014, sales have started to grow, restaurants have been successful, the company has also received many new orders for catering, and ROE has also grown to be above the industry average. The firm should keep up with the trend. Firm’s attention should be given to the maintenance of costs, especially the cost of wages, which have increased significantly in the last year. The company should also focus more on catering and use its reputation for organizing further events.