Finanční analýza vybrané obchodní společnosti
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this bachelor thesis is to evaluate the financial situation and performance of the BERNARD Family Brewery using suitable methods of financial analysis. The analysis is based on annual reports of the company covering the period 2011–2015. The financial analysis in this thesis includes methods of vertical, horizontal and ratio analysis. Equally important part is the calculation of index IN05 in order to evaluate overall financial health of the company. The results of the analysis are interpreted and selected indicators are compared with average values achieved in the sector and with the results of the competitor, the HOLBA Brewery.
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financial analysis, financial performance, financial statements, methods of financial analysis, vertical and horizontal analysis, ratio analysis