Finanční analýza firmy v odvětví obchodu se surovinami

Abstract

Financial analysis is an important tool in assessing the financial situation and performance of the firm. The purpose of tools is a comprehensive financial analysis to assess the financial health of company, reveal its strengths and weaknesses, and to prepare high-quality decision-making on the future functioning of the firm. The aim of the bachelor thesis is the application of tools of financial analysis, evaluation and comparison of results observed values of selected indicators of the sector in which the firm operates. Tested undertaking is a joint stock company KOS, a.s. involved in trade in solid fuels. The first chapter describes the importance and purpose of financial analysis, describes methods and tools used to assess the financial situation and defines the input data of financial analysis. It is also characteristic of the individual accounts and the definition of user groups, which are the results of the analysis intended. The second chapter is focused on the main features of the company. The third chapter contains a specific value of the identified applications and tools of financial analysis, evaluation of this state through the analysis of financial statements, ratio of indicators and predictive models. Chapter also includes a comparison of the results of several selected indicators of the enterprise with average values obtained for the overall business and industry sector in which the enterprise operates.