Finanční analýza ve vybrané obchodní společnosti

Abstract

The bachelor thesis is focused on the topic of financial analysis. The aim of the bachelor thesis is to analyse the financial situation in a selected business company by means of selected methods. The methods of description, analysis and comparison are used in the bachelor thesis. In the first theoretical part, the individual concepts related to financial analysis are explained, paying particular attention to the individual methods used in financial analysis and the methods of their calculation. In the following practical parts, the individual methods are applied to a selected business company. First, the methods of strategic analysis are applied. Then horizontal, vertical and ratio analysis is performed. The pyramid decomposition of return on equity and the IN05 bankruptcy model are calculated as part of the analysis of indicator sets. The dependence of return on equity on the sub-indicators is assessed by means of correlation analysis. From the financial analysis, it was found, among other things, that the analysed company does not have liquidity problems and its indebtedness is low. The method of financing is conservative, the benefits of tax effects are not taken advantage of and there is disadvantageous customer financing. All the results of the financial analysis are summarised at the end of the chapter and some recommendations are proposed.