Zhodnocení finanční pozice firmy

Abstract

The aim of the bachelor thesis is evaluation of financial position of the company of building industries. The main method, that was used to carry out financial analysis, was analysis of ratio indicators. The thesis is divided into three basic chapters. The first chapter includes theoretical background of financial analysis and is focuses on description of methods of evaluation financial situation in companies. In the second chapter there is represented analyzed company including processing horizontal and vertical analysis of company’s financial statements. The third chapter comprehends analysis of financial situation of chosen company that was worked up through the use of financial ratio analysis. There was performed the trend analysis of financial ratios of profitability, liquidity, leverage and activity. The analysis completes pyramidal analysis of the ratio ROE and comparison of company’s results with average values in building sector. On the basis of comprehensive appreciation are formulated particular recommendations about improvement financial position of analyzed firm in conclusion of this chapter.