Aplikace vybraných vícekriteriálních metod rozhodování při hodnocení finančního zdraví konkrétní obchodní společnosti

Abstract

The aim of this thesis is to provide a comprehensive assessment of the financial health of a specific business entity for the years 2020–2024 using financial analysis and multi-criteria decision-making methods. The thesis combines traditional financial ratios with selected Multi-Criteria Decision-Making methods to determine the overall level of the company’s financial health. The theoretical section focuses on defining financial analysis, its users, sources of information, and basic methods—including financial ratios—as well as the methodology of multi-criteria decision-making, including the determination of criterion weights, decision-making processes, and methods for evaluating alternatives. The practical section is devoted to the application of these procedures to a selected commercial company, including a vertical and horizontal analysis of financial statements and an evaluation of indicators of activity, liquidity, profitability, and indebtedness. Subsequently, a multi-criteria evaluation of financial health is performed using the Weighted Sum Model (WSM), with criterion weights determined by the 100-point allocation method. The results are further verified through the Analytic Hierarchy Process (AHP) using Saaty’s Method, which is employed to test robustness. The analysis also includes an assessment of the sensitivity of the results to changes in preferences and a comparison of the results obtained by the individual methods. The conclusion of the thesis summarizes the findings regarding the company’s financial health.