Analýza rentability vybrané společnosti ve zpracovatelském sektoru

Abstract

The aim of the bachelor thesis is the profitability analysis in the manufacturing industry. This thesis is focused on calculating the values of the profitability ratios and subsequent evaluation. Analysis is carried out for the period 2005 – 2009. Pyramidal decomposition of return on equity ratio is another object of this thesis. And then there is performed evaluating of the effects of component ratios on the basic ratio change. The thesis is divided into five chapters. There is an introduction and conclusion. The second chapter is focused on the theoretical description of the methods of financial analysis. Practical use of financial analysis is part of the third and fourth chapters. The third chapter contains the description of enterprise, horizontal and vertical analysis. The fourth chapter is devoted to application of ratio analysis. There are included all the calculations and comments. There is comparison of the development of the values by the company with the industry performed here, as well. And then there is the final assessment of the financial situation of the company performed.