Zhodnocení finanční situace vybraného podniku

Abstract

An essential basis of successful direction of companies is information gained using the financial analysis. Managers as well as investors, banks or business partners use the results of financial analysis. The aim of the bachelor thesis is financial situation evaluation of the joint stock company Enviform during years 2006 - 2011 with selected ratios of the financial analysis. The bachelor thesis is divided into three main parts. In the theoretical part there is described the methodology of the financial analysis, main attention is focused on the methodical techniques of the financial analysis. In the second part there is characterized the company Enviform in terms of its history, subject of enterprise, structure of customers, personnel policy and research activities. Horizontal and vertical analysis of the balance sheet and the profit and loss account is introduced in this chapter, too. Financial situation of the company Enviform during the period 2006 - 2011 is evaluated in the next part. It is done based on the ratios of profitability, leverage, activity and liquidity. The pyramidal decomposition of the ratio return on equity is also given here. In the conclusion there are summarized the most important results of the financial analysis.