Diagnostika finančního zdraví výrobního podniku

Abstract

The purpose of this Master's Thesis is to show, on practical example of the manufacturing corporation NAUPO, LLC., how to detect not only firm‘s strengths and weaknesses by using methods and tools of financial analysis, but also to show that the results of the financial analysis can be a great tool for effective company management. For the diagnoses it was used five years financial development of the selected company. The theoretical part gives a brief introduction to the diagnostics of financial health, describes the information sources (balance sheet, profit and loss report, cash flow, inventories, statistics), their relations and connections. Further there are described ways how to find discrepancies that result in overall bad financial condition of a company. In the practical part, after a short introduction of the particular company, methods of financial analyzes are applied with the use of real data. The results are used to determine financial health of the company. The final part of the Master’s Thesis summarizes the findings achieved by applying the various methods. It specifies both the strong and week points of the company; however there is focus on weak points, which could be the cause of weaker economical situation of the company.