Posúdenie finančnej situácie vybranej pekárne pomocou ukazovateľov aktivity a likvidity

Abstract

The aim of this bachelor's thesis was to assess the financial health of a selected bakery company through the analysis of its financial statements for the period 2019 to 2023. Analyses such as horizontal analysis, vertical analysis, analysis of activity and liquidity ratios and pyramid decomposition of return on equity were used in the work. The analysis showed that the company is in a financially stable situation, shows profitable management and maintains good liquidity. The results confirm that the company manages financial resources effectively, but at the same time point to room for improvement in the area of ​​activity. The findings can serve as a basis for future strategic decisions by the company's management.