Zhodnocení finanční situace vybraného podniku

Abstract

The aim of the bachelor thesis is the assessment of the financial situation of the company TONAK a.s. using selected methods of financial analysis, based on data collected from the annual reports of the company for the period 2008-2012. The bachelor thesis is divided into five chapters. The second chapter of the Bachelor thesis is dedicated to methodological procedures and the importance of financial analysis. In the introduction to this chapter are identified users of methods of financial analysis. Then are briefly characterised individual financial statements, which are necessary for the assessment of the financial health of the company. This chapter primarily focuses on the characteristics of the selected methods of financial analysis, specifically on the horizontal and vertical analysis, ratio analysis, pyramidal decomposition and influence quantification. In the third chapter is briefly introduced TONAK, a.s. company, which will be used for the implementation of financial analysis. This section contains basic information about the company, its history, activities and sales. The fourth chapter is devoted to applications of the financial analysis methods on the selected company. There are the results and comments for each of the used methods that are defined in the second chapter of this thesis. In the fifth chapter are summarized and commented the results of the financial analysis.