Hodnocení finanční pozice vybrané cestovní kanceláře
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Vysoká škola báňská – Technická univerzita Ostrava
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The bachelor’s thesis focuses on the financial analysis of a selected travel agency for the period 2018–2022. The work is divided into five chapters. The first chapter presents the structure and objectives of the thesis. The second chapter outlines the theoretical framework covering data sources and financial-analysis methodologies, including the pyramid breakdown of return on equity and its deviations. The third and fourth chapters cover the practical sections. The third chapter describes the company’s profile and organizational structure and performs a vertical-horizontal analysis of its financial statements. The fourth chapter carries out a ratio analysis with a pyramid breakdown of return on equity and summarizes the key findings. The fifth and final chapter consolidates the results and outlines the prospects for the company’s further development.
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financial analysis, travel agency, financial statements, horizontal analysis, vertical analysis, financial ratios, pyramid breakdown