Zhodnocení finanční pozice vybrané společnosti

Abstract

The purpose of the bachelor thesis is financial situation evaluation of the company Mary Kay (Czech Republic), s.r.o. in the years 2012 – 2016 through activity, liquidity, profitability and leverage ratios with help of using methods of financial analysis. Thesis is divided into several chapters on theoretical and practical part. Description of the methodology of financial analysis, which is subject of the theoretical part, is mainly focused on definition of methods financial analysis, ratio indicators, pyramidal analysis and deviation analysis. Practical part is divided into two separate chapters. In the first one, the company Mary Kay (Czech Republic), s.r.o. is presented and horizontal and vertical analysis of financial statements is conducted. The second part is focused on activity, liquidity, profitability and leverage evaluation using selected methods of the financial analysis. After that, chosen results are compared with two competing companies. Conclusion of the chapter gives an overview of summary results of the practical part.