Analýza rentability podniku v odvětví stavebnictví

Abstract

The theme of this Bachelor thesis is to assess the financial position of a company in the building industry for the period 2006 - 2010. The first part deals with the theoretical definition of financial analysis. It describes sources of information, users, and basic methods of financial analysis. The second, practical part, is focused on the analysis of a particular enterprise. At first, the company is briefly characterized, then is made horizontal and vertical analysis of financial statements. Subsequently, are briefly analyzed financial ratios of liquidity and activity. The main attention is paid to selected profitability ratios, which are then compared with values in the industry. Then is executed a pyramid decomposition of return on equity. In conclusion, are evaluated the results, based on which is outlined possible recommendations for the company in the future.