Zhodnocení finanční pozice vybrané společnosti

Abstract

This bachelor thesis aims to elaborate a financial situation evaluation of the selected company in 2016-2020. The analysed company is a veterinary clinic that provides veterinary care to small and exotic animals. The bachelor thesis is divided into theoretical and practical part. The theoretical part is focused on the nature and purpose of financial analysis, users, information sources and methods of financial analysis. In the beginning of the practical part there is a company description of the Veterinary Clinic Tlapka, Ltd. and then a horizontal-vertical analysis of the balance sheet and profit and loss account is performed. After that, the company is evaluated using ratio analysis, pyramid decomposition and analysis of deviations. Then, the analysed company is compared with other competing veterinary clinics through selected ratios. The conclusion summarizes results of the financial analysis.