Zhodnocení finanční situace podniku Technické služby Uničov s.r.o.

Abstract

The aim of this thesis is the financial analysis of the company Technické služby Uničov s.r.o. A financial analysis is crucial for discovering both weak and strong characteristics of a company which is important to know for all of the plans of the company's future. After the first introduction chapter a theoretical chapter follows. This chapter describes analysis of structures and trends and it includes equations needed for computation of particular indicators of the financial analysis as well as theirs optimal values or thresholds. There is also description of the models of financial levels, pyramidal analysis and particular indicators of the financial analysis for municipal companies. The company Technické služby Uničov s.r.o. is described in detail the third chapter. The fourth chapter contains the financial analysis itself. The target period of the analysis is 2010 - 2014. The rentability, activity, liquidity and indebtedness of the company is estimated. The chapter also tries to find some abnormal year-over-year indicators' changes or long-lasting problems. The conclusion of this thesis summarizes the results and points out the positive and negative characteristics of the company. Possible solutions of the negative ones are discussed.