Finanční analýza spotřebního družstva

Abstract

This Bachelor’s thesis focuses on assessing the development of a financial situation of Jednota, a consumer cooperative in Vsetín, in the course of the last 4 years except for 2012 as apparently the data from this year was not available. The thesis contains the assessment of the financial management using selected economic indicators. As a source of information, balance sheets, profit & loss statements and cash flow from 2008, 2009, 2010 and 2011 were used. The thesis describes a large range of various methods which can assess, evaluate and analyse financial health of a company. Out of these methods some were selected which can provide a good-quality analytical assessment of a business. Another part contains an analysis of Jednota using these methods. The thesis is concluded with all findings which the financial analysis uncovered as well as recommendations for the company.