Finanční analýza vybrané společnosti v hutním průmyslu

Abstract

Financial analysis introduces systematical dissection of data, which are mainly gathered from account statements, like balance-sheet, profit and loss statement and cash flow. The aim of this bachelors thesis is the assessment of financial situation of chosen company dealing with mettalurgy since 2010 to 2014. Financial analysis is done by vertical-horizontal analysis and based on application of ratio indicators, like profitability, liquidity, indebtedness, activity and also based on pyramidal decomposition of ROE indicator by gradual changes and logarithmic methods in assistance.Bachelor thesis is divided into three parts. First part describes methodics which is used for financial analysis. Second part of this thesis contains characteristics of selected company, its history, employees, organization structures and vertical-horizontal analysis of balance-sheet and profit and loss statement. Last chapter is composed of application part, which applies particular indicators on chosen company. Pyramidal decomposition of ROE indicator is at the end of this chapter.