Zhodnocení rentability společnosti v odvětví elektroniky

Abstract

This bachelor's thesis deals with the evaluation of company's profitability in the electronics industry. It focuses on the profitability of the selected company through the return on equity indicator. The methods used are part of the methodological part of the company's financial analysis. The most important results were achieved by ratio analysis, pyramid decomposition and spatiotemporal analysis. Part of this work is a continuous comparison of results with a competing company. By the pyramidal decomposition have been discovered partial effects affecting the return on equity in the years 2015–2019. The spatiotemporal comparison of the analyzed and competing company showed that except the year 2018 the situation of the competing company was better. The largest influence that contributed to the decline of the analyzed company in the reported period under review was the cost of goods sold with the exception of the year 2018. Based on these results, a sensitivity analysis was created to determine the decrease in the cost of goods sold in relation to sales. As a result the company should focus on reducing the cost of goods sold and increasing sales for a purpose to increase the return on equity in the coming years. From the results of other analysis the conclusions can be drawn to the strengthen the position of the selected company in the market.