Hodnocení výkonnosti podniku

Abstract

The aim of my bachelor thesis is suggestion of solution for improving the economic situation at company Váhala a spol. s r. o., production and sale of meat products and delicatessen. I use financial reports (balance sheet and profit and loss account) to do evaluation of company efficiency. I evaluate company efficiency by using methods of financial analysis and general indicators. I divide my bachelor thesis into five chapters. I determine the basic knowledge concerning the problem and I describe users, information resources and methods of financial analysis in theoretical data chapter. In another chapter I mention information about history and present time of the company. I use methods mentioned in theoretical data chapter in application chapter. I do horizontal and vertical analysis of financial reports and I calculate ratio, difference and general indicators. I choose indicators of profitability, liquidity, indebtedness and activity to evaluate company efficiency. I also calculate Quick test, Altman Z-score and Index IN05. The final chapter of my thesis offers a brief summary of financial analysis results and recommendations to improve the present company situation.