Zhodnocení vývoje aktivity a likvidity vybrané společnosti

Abstract

The aim of the Bachelor thesis is activity and liquidity evolution analysis of the selected company in the years 2008 – 2012. The Bachelor thesis is divided into theoretical and practical part. In the practical part, the selected company Český porcelán, a. s. is presented and simultaneously is performed the vertical – horizontal analysis of accounting statements of the company. Furthermore the results of ratio indicators of activity and liquidity are calculated and evaluated. The pyramid decompositions of the current liquidity and return on equity are performed in this part too. The results of the selected indicators of analysed company are used for the comparison with average values in the branch in which the company operates. The conclusion of the Bachelor thesis contains the summary evaluation results of the financial analysis, recommendations and proposals of the possible solutions for future improvement of the financial situation in the company.