Zhodnocení finanční situace vybrané obchodní korporace

Abstract

The bachelor thesis deals with the evaluation of the financial situation of a selected business corporation. Its goal is to find out and evaluate how the selected company farms and in what economic and financial situation it is. For elaboration of the financial analysis were used methods such as horizontal and vertical analysis, analysis of ratios and difference indicators (indicators of financial stability and indebtedness, indicators of rentability, liquidity, activity and difference indicator is net working capital), pyramid decomposition of return on equity or prediction models (and that creditworthiness index is selected as a representative from creditworthiness models and Taffler's bankruptcy model is from bankruptcy models). Selected methods, models and techniques were first described theoretically and then applied to the selected company. The financial analysis shows that the selected company is in good financial and economic situation, it is profitable and able to pay on time its commitments. From the results of the prediction models it can be assumed that the company probably will not be in the near future threatened of a bankruptcy. In the overall assessment the company seems to be an important, stable and reliable strategic business partner. Nevertheless suggestions for improvement were recommended and adumbrated. This is all about it that the company holds a large amount of money on current accounts. Instaed they should rather invest the free money into something for example into production expansion, on term deposits, into purchase different kinds of securities according to profitability, risks and times of possession, into purchase and subsequent lease property (estate) etc.