Zhodnocení finanční situace společnosti

Abstract

In this time, the age of the hight competiton, compenies must analyse more own activities and take care of resolutions more responsibly. Knowledge of financial situation is the main point for the correct and effective leading. Financial analyse based on accounting statement is important for examination of company financial health. Target of dissertation is evaluate financial situation of the company ArcelorMittal Ostrava a.s. from 1. 3. 2005 to 29. 2. 2008 by ratio indicators. Company financial health is satisfactory, but there are some directions where company should be careful. Positive aspects are profitability and company indebtedness. Negative aspect are aktivity ratios, especially bad leading accounts payable, liabilities and goods. Value of ratios liquidity is hight and in period under consideration increase.