Finanční analýza Technických služeb města Chomutova, příspěvkové organizace

Abstract

The subject of the graduation thesis is financial analysis of Technical services of Chomutov, semi-budgetary organization. The main purpose of this work is making financial analysis based on obtained knowledge and information and designing steps leading to economy improvement. First part of the thesis is attended to theoretical determination of financial analysis, fundamental concepts of business economics and their ratios. Second part contains brief characterization of semi-budgetary organization, analysis of management and financial analysis of semi-budgetary organization according to chosen ratios for the period from 2006 to 2010. Final part of the thesis is attended to evaluation of financial analysis, suggestions and recommendations.