Analýza rentability podniku v odvětví stavebnictví

Abstract

The Bachelor thesis puts mind to profitability analysis of the firm in the building industry. The goal of the thesis is to review the financial situation of the ETRACOM s.r.o. in profitability zone in years from 2000 to 2008, subsequently to analyse Return on Equity Ratio and through the use of an abnormality analysis methods to evaluate individual influences, which are the cause of the value change of the Ratio.

The Bachelor thesis consists of the theoretical and the practical part. The theoretical part includes detailed description of financial analysis and explains the methods of their implementation. Then, this part contains pyramidal analysis and essential methods of the deviation analysis. The practical part presents the company ETRACOM s.r.o. and includes all the calculations necessary to review the profitability of the firm.