Zhodnocení finančního zdraví podniku na základě ukazatelů finanční analýzy

Abstract

The goal of this BA thesis is to evaluate financial health of a specific company using indicators of financial analysis. The analysis is related to Autocentrum Lukas, Ltd. company, the data are taken from the balance sheet and from the income statement for the period 2008 – 2011. First part defines the concept of financial analysis and its essence. Methods, approaches, indicators and recommended amounts are explained. After reading this theoretical-methodological part, the reader should get enough information to understand the practical part. Information for this part is taken from appropriate literature. In the second part, methods of financial analysis are applied to the specific company. First the company is characterized, and then the vertical and horizontal analysis of the reports is made, followed by calculations and interpretation of indicators of profitability and market liquidity, asset management, debt management and financial stability. In the end an application of two bankruptcy models is made. In the conclusion, financial health of the company Autocentrum Lukas, Ltd. is evaluated and ways of improving its financial health are proposed.