Finanční analýza výrobního podniku

Abstract

Abstract The aim of this bachelor thesis is a theoretical analysis of financial analysis and processing of financial analysis of the company Brano a.s. The bachelor thesis is divided into two parts. The first part is focused on the theoretical part of financial analysis, concepts, indicators and formulas are explained. The following is a description of economic and accounting indicators and the most well-known of them are explained. Subsequently, an analysis of financial statements is performed, we learn what items each statement contains and how to compile them. These statements are a key point for our financial analysis, so we will use the balance sheet to determine the structure of assets and sources of coverage, the profit and loss account and the cash flow statement. The second part of the bachelor's thesis presents the elaboration of a financial analysis of the manufactoring company Brano a. s. for the years 2015-2018. Various methods and models of financial analysis will be used to evaluate the financial health of this company. Index analysis, horizontal and vertical analysis were used for the financial analysis of the company. These bachelor's thesis also contains a brief analysis of differential and ratio indicators. This part of the bachelor's thesis summarizes the conclusions, recommendations and proposals related to the fact that the company continues to prosper, achieves goals and constantly improving the performance. The recommendations are also related to the effort to increase liquidity, profitability and set the optimal indebtedness of this manufacturing company. The very conclusion of the bachelor's thesis contains the personal opinion of the author on the selected company and its current market situation.