Vyhodnocení ekonomické situace obchodní společnosti na základě využití informací z účetních výkazů

Abstract

The aim of this bachelor thesis is to evaluate the economic situation of business company KOVAR, a.s. between the years 2012-2014, based on its financial statement information. The thesis has been divided in two main parts. In the first theoretical part the bachelor thesis focuses on brief characteristic of the basic financial statements, financial analysis its indicators and methods of calculation. In the second practical part the company KOVAR, a.s. is introduced and then some selected methods of financial analysis are applied on the company. The results of partial indicators of financial analysis are compared year on year. On the basis of the performed financial analysis the economic health of the selected company is evaluated at the end of this bachelor thesis with recommendations that will improve their financial situation.