Měření finanční výkonnosti podniku
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The aim of the bachelor thesis is to assess the overall financial situation of the joint stock company Zámeček Petrovice using selected indicators and bankruptcy models in the years from 2018 to 2022. The theoretical part is focused on concepts such as financial analysis and performance. Furthermore, it introduces the methodology of financial analysis, including the distribution of users, documents for the assessment, methods, financial ratios and bankruptcy models. Moreover, it introduces the Zámeček Petrovice company. In the next part, the attention is paid to the practical application of the selected indicators. The evaluation aspects used are horizontal and vertical analysis, ratio analysis and aggregate bankruptcy models. In the last part, there are suggestions and recommendations for the company, based on the results of the financial analysis. The last part also summarizes the findings of the financial analysis.
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Financial analysis, vertical analysis, horizontal analysis, ratios, profitability, aktivity, indebtedness, liquidity, financial statements.