Hodnocení finančního zdraví malého výrobního podniku
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The aim of the bachelor thesis is to assess the financial health of the manufacturing business AMALTHEA s.r.o. using financial analysis. The work is divided into four parts.
The first part sets out the theoretical-methodological basis for the processing of the financial analysis. These starting points have been processed on the basis of expert literature.
In the next part of the work, the selected manufacturing company is presented. It lists the basic characteristics, history, philosophy and economic characteristics of the business.
The third part of the thesis involves applying methods from theoretical-methodical approaches to the chosen enterprise. The results of the financial analysis are recorded in tables and charts in this section.
The last part of the thesis evaluates the results of the financial analysis. The selected manufacturing business AMALTHEA s.r.o. was assessed as financially unstable based on the results, hence as a financially unsound business. Recommendations for improvements in the financial field are also set out in this section.
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Financial health, financial analysis, absolute indicators, differential indicators, ratio indicators, summary indicators, spider analysis, balance sheet, profit and loss account, sales, foreign sources.