Zhodnocení finanční situace vybrané obchodní společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
This bachelor’s thesis focuses on evaluating the financial situation of a selected company. The financial analysis covers the period from 2019 to 2024. The thesis is divided into five chapters. The first part consists of an introduction, i.e., an overview of the thesis and its objectives. The second chapter presents the theoretical foundations of financial analysis, which are subsequently applied to the selected company. This information is then used in the company analysis, which includes vertical and horizontal analysis. The application section also utilizes theoretical knowledge and deals with difference and ratio indicators, as well as a pyramid breakdown of ROE with an analysis of deviations. The conclusion contains a summary of the thesis and recommendations.
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Financial analysis, Horizontal analysis, Vertical analysis, Ratio indicators, Du Pont decomposition, Variance analysis