Hodnocení finanční situace podniku pomocí ukazatelů rentability

Abstract

The theme for this bachelor thesis was chosen on the basis of the possibility to make a financial analysis and financial situation evaluation of the company Alpi sport centrum s. r. o. using profitability ratios. The theoretical part of the thesis is focused on the description of the financial analysis, sources and users of the financial analysis, their characteristics and structure. The basic methods of production of the financial analysis, characteristics of particular ratios, and last but not least, a description of the pyramidal analysis ROE ratio are introduced in this section. The practical part is devoted to the characteristics of the organization Alpi sport centrum s. r. o.: its history, development and product line. The horizontal and vertical analysis of financial statements, the analysis of financial stability using profitability ratios, and a pyramidal analysis ROE ratio are made there. The final part is focused on summarizing and evaluating the data, which we get from the financial analysis of profitability.