Finanční analýza strojírenského podniku

Abstract

The aim of this thesis is to assess the financial health of the engineering company STAVTECH Hrbáček s.r.o. through a financial analysis in the period 2017-2021 and to propose a basis for improving the situation based on the identified shortcomings. The bachelor thesis is divided into six parts. The first part of the thesis is focused on the introduction and briefly describes the content of the whole thesis. The second part is the theoretical and methodological background of the financial analysis. Here, the theoretical part will be elaborated, which includes the meaning and purpose of financial analysis, what are the users of financial analysis, what data sources are used to create financial analysis and what methods of financial analysis exist. The third part of the bachelor thesis deals with the introduction of a specific company STAVTECH Hrbáček s.r.o. The characteristics of the company, basic data of the company and its biggest competitors on the market are presented. In the fourth application part specific methods, procedures and calculations of individual financial ratios are used, based on the theoretical part. Furthermore, an evaluation of the periods under study is made. Financial data and information are obtained from publicly available financial statements, which can be found on the justice.cz web portal. The fifth part of the thesis follows the application part of the thesis, and the individual results are commented here. On the basis of the results obtained, proposals and recommendations for ensuring the financial stability of the company are developed. The last part is devoted to the conclusion of the bachelor thesis. The overall summary of the results will be presented and the financial situation of the company will be evaluated.