Analýza rentability vybraného podniku v odvětví Doprava a skladování

Abstract

The aim of the bachelor thesis is to analyze and evaluate the profitability of SPETRA CZ s.r.o. for the period 2012-2016, including pyramidal breakdown and variance analysis, and compare the results with financial data for the sector in which the company operates. The second part describes the theory of financial analysis. Data sources, types of financial analysis methods, external and internal users are characterized. The third part focuses on the company. One part of the third chapter discusses horizontal and vertical analysis of the financial statements describing the development of the property structure and financial resources. The fourth part includes the practical calculations of the profitability indicators in the reference period. In the fifth chapter, calculated profitability values from the practical part are compared with the sector in which the company is performing. The final part evaluates the results found in the practical part of this bachelor thesis and compares selected indicators with the branch.