Zhodnocení finanční pozice Baťa, a.s. aplikací metod finanční analýzy

Abstract

The aim of my bachelor thesis is assessment of financial analysis of the company Baťa, a.s. in the observed period from 2008 to 2012. My thesis is devided into five chapters including preface and conclusion. There is analysed the principle and methods of financial analysis in the second chapter. The characteristic of the company is described in the third chapter. The fourth chapter is focused on the application of chosen methods of financial analysis, comparison within the branch and evaluation of the results. The chosen methods of financial analysis are ratios, vertical and horizontal analysis and pyramid decomposition of rentability on equity. The company is assessed in terms of rentability, activity, liquidity and debts. There is assessed structure of assets and financial structure, equity and debts of the company by means of vertical and horizontal analysis. There is used the functional method for the pyramid decomposition of the rentability on equity.