Posouzení finančního zdraví výrobního podniku

Abstract

This bachelor's thesis deals with the assessment of the financial health of the selected manufacturing company XY s.r.o. The aim of the thesis is to use standard methods of financial analysis to evaluate the overall economic situation of the company, identify its strengths and weaknesses and propose measures to improve financial stability and performance. The theoretical part focuses on defining the concept of financial analysis, its tools, users and inputs, with emphasis on horizontal and vertical analysis, differential and ratio indicators, pyramid decomposition of the ROE indicator, spider analysis and summary prediction models such as the Taffler model and Kralick's Quick test. The practical part applies these methods to specific financial statements of the company for the selected period 2019-2023. The results show that the company has a stable financial situation with the potential for further growth, but with reserves in the area of ​​short-term liquidity and efficiency of asset use. The thesis brings specific recommendations aimed at optimizing financial management and strengthening the competitiveness of the analyzed company.