Zhodnocení vývoje zadluženosti společnosti Beskyd Fryčovice, a.s.

Abstract

The bachelor thesis deals with evaluation of indebtedness of the company Beskyd Fryčovice a. s. based on selected indicators of financial analysis in the period 2007 – 2012. Its theoretical part is concerned with subject and users of financial analysis, information sources of and basic method of financial analysis, including horizontal and vertical analysis and pyramidal system of indicators. Ratio indicators concerning debt and return analysis are defined too. In the practical part, there are indicators of indebtedness, vertical and horizontal analyses of the balance sheet and profit and loss calculated and evaluated. In this section the thesis also looks into decomposition of the total debt, the breakdown of debt and equity also decomposition of return on equity. Then a comparison of selected financial indicators of the company Beskyd Fryčovice a. s. with average values achieved in the industry is conducted. The conclusion provides a comprehensive sunmary and evaluatuon of the thesis's results which the company achives in the studied time and there are measures for further development recommended.