Finanční analýza výrobního družstva

Abstract

Bachelor thesis „Financial Analysis of a Manufacturing Co-op“ is focused on the financial analysis of the company IRISA, výrobní družstvo. Basic nature of the financial analysis is explained in the theoretical part, as well as the role it plays in the financial decision-making of the modern day company. The theoretical part also contains brief introduction of the company analysed in this thesis. In the practical part of this thesis, the vertical and horizontal analysis of the financial statements obtained from IRISA is performed. Next the differential and ratio indicators are calculated and analysed, which are also expanded upon by two predictive models and Du Pont's pyramid decomposition of Return on Equity. In the final part of this thesis the results of the performed financial analysis are summarized and they have became the basis for the recommendations, which will lead to better effectivity and stability of the said company in the future.