Analýza aktivity a zadluženosti podniku ve stavebnictví

Abstract

The main aim of this Bachelor thesis is to evaluate the financial situation of the MPL KAUF, s. r. o. with indicators of activity and debt and the subsequent decomposition of top indicators of asset turnover and profitable effect of financial leverage. The thesis is divided into five chapters, the first is introduction. Next two chapters deal with the theory of financial analysis and its methods. Characteristics of financial analysis, its distribution, users and sources of information for financial analysis are contained in chapter two. The main content of the thrid chapter is a description of individual methods of financial analysis.The practical part is included into fourth chapter of this thesis. In the introductory part of the fourth chapter is introduced by the company and its more detailed analysis of the structure and developmental trends. The following are pyramidal decompositions and the calculation of sub-indicators a and their changes on the top-indicator.Using functional method can be found, allow to determine how individual charakteristics have changed over the years, and what items had greatest influence on their change. All of the calculations are calculated for the period 2006 to 2009.