Hodnocení výkonnosti textilního podniku

Abstract

The goal of this bachelor thesis is the evaluation of the LANEX a.s. company by using financial analysis and bankruptcy and financial standing models for the period of four years from 2009 to 2012 and proposing a recommendation according to the results for improving or maintaining of the current status. The bachelor thesis is divided into three parts. In the first part there is a characteristic of financial analysis, its users and sources of information – a balance-sheet, a profit and loss statement and a cash-flow statement. Next the methods of financial analysis used in this thesis are defined - horizontal and vertical analysis, ratio analysis, pyramidal decomposition of indicators and bankruptcy and financial standing models. In the next chapter the LANEX a.s. company is characterized, followed by using the methods described in the previous chapter on the company LANEX a.s., interpretation of development results and their graphical visualization. The last part summarizes the findings and results of the previous chapter and recommendations and suggestions are made based on the results, aiming for improvement in the future.