Zhodnocení finanční pozice firmy dle vybraných metod

Abstract

Financial analysis is important for evaluation of firm’s financial health. Its purpose is in revealuation of strong and weak sides in its business. Objective of this bachelor thesis is evaluation of the results of financial analysis according to selected methods. Ratio analysis, vertical and horizontal analysis, pyramid decompositions and financial performance evaluation models using bancruptcy and creditworthy models. Return Return on capital employed does not reach very high values, but gradually increases over time. An important factor is the company's hgh debt ratio, mainly due to issued bonds. Another factor is the company's low solvency, precisely because of higher external sources. In the case of pyramid decomposition, the individual effects on the change in the return on equity were analyzed. Financial managers apply an aggressive method of financing.