Analýza rentability a likvidity vybraného podniku v sekci výroba plastových a pryžových výrobků

Abstract

The work is focused on financial analysis and its aim is to evaluate and review the financial situation of CZECH PLASTIC PRODUCTION, s.r.o. in terms of profitability and liquidity and compare the results with industry indicators. The analysis is carried out based on financial ratios, the data were drawn from the company's financial statements for years 2011-2015. The thesis is divided into the introduction, the conclusion and another three chapters. The first chapter is focused on the theory of the company's approach, financial analysis information resources and methods of financial analysis. The following two chapters represent the practical part. The second chapter accomplishes financial analysis of profitability and liquidity of selected company. The chapter also contains a pyramidal decomposition of return on equity based on analysis of deviations using functional and gradual changes methods. The third chapter consists of evaluation of the financial analysis followed by comparison of the indicators values achieved by the company with industry indicators.