Posouzení výkonnosti podniku prostřednictvím ukazatelů rentability

Abstract

The aim of the thesis is to identify and evaluate the performance of selected company for the period 2009-2013 by profitability ratios, including the implementation pyramid decomposition of return on equity and assessment of influence of partial indicators on top indicator. At first is defined and characterized the methodology of financial analysis including sources of information, internal and external users, methods of financial analysis financial ratios focusing on profitability ratios, construction pyramid decomposition of return on equity and a description of methods of the analysis of deviations. The next chapter provides basic information about the company and a horizontal and vertical analysis of balance sheet and profit and loss account. In the fourth chapter theoretical knowledge from the second chapter is applied on real data of company and an analysis of the profitability ratios, computation of partial indicators pyramid decomposition of return on equity and analysis of deviations using a functional methods.