Finanční analýza strojírenského podniku

Abstract

The aim of the bachelor thesis is to evaluate the financial health of Ostroj a.s. with the help of financial analysis in 2011-2015. The bachelor thesis is divided into six chapters. The main part is the fourth chapter. The introduction is a guide to the whole content of the bachelor thesis. The second chapter presents the theoretical part, which defines the basic concepts of financial analysis. These terms are: users of financial analysis, data sources and methods that evaluate the financial health of the business. The third chapter deals with the characteristics of Ostroj a.s. The fourth chapter focuses on the practical part based on the theoretical knowledge. Vertical and horizontal analyzes are performed in this chapter, and the ratios and difference indicators are also calculated in this chapter, and the ratios and difference indicators are then calculated, followed by ROE breakdown, rating using bankruptcy models, spider analysis and EVA indicators. The fifth chapter contains suggestions and recommendations. The sixth chapter is dedicated to the conclusion, which summarizes the whole bachelor thesis.