Finanční analýza podniku

Abstract

This bacherol thesis deals with the financial analysis of OSTROJ a. s. for the period 2007 - 2009. The aim is to evaluate the financial health of the company OSTROJ a. s. The Bacherol thesis is divided into theoretical and practical part. In the theoretical part are depicted users of financial analysis and sources of financial analysis. There are also selected indicators of financial analysis, which are vertical and horizontal analysis and ratios, such as ratios of profitability, activities, debt and capital market indicators. After that, two bankruptcy models are described, namely the Altman model and Index IN. In the practical part is introduced company OSTROJ a. s., horizontal analysis is performed and analysis by the above-mentioned ratios, except capital market indicators. Further, the financial health is evaluated, also in accordance with bankruptcy models. On the basis of this analysis is made an assessment of the financial health of the company and there are proposals to further improve the financial situation of OSTROJ a. s.