Finanční analýza dopravních společností ČSAD Havířov, a. s., ČSAD Karviná, a. s., ČSAD Frýdek – Místek, a. s.

Abstract

The diploma thesis focuses on financial analysis. Nowadays, when the economical environment is often changing, financial analysis belongs among very important and topical subjects. Financial analysis serves as a source for making decisions and company management. This thesis provides a comprehensive overview of common procedures, methods and markers of financial analysis, which function as tools of assessment of financial stability of a company. In the first part, methods of financial analysis, theroetical procedures, and schematic formulations in patterns are introduced. Individual methods of financial analysis are divided according to professional literature into several groups. In the analytical part, financial analysis is applied to companies ČSAD Havířov a.s., ČSAD Karviná a.s. and ČSAD Frýdek – Místek. The result is an assessment of what has already occured in these companies. However, it also shows ways how to guide the development of these companies in the future.