Analýza rentability podniku ve stavebním a elektrotechnickém průmyslu

Abstract

As the bachelor thesis is selected profitability analysis of a company in construction and electrotechnical industry. The company Trakce, a.s. is subject of analysis, which applies to periods 2006-2011. The intention of bachelor thesis is create analysis of profitability company which is realized with the use the financial indicators from accounting statements, analysis of point of indifference and analysis of variance. The theoretical part of bachelor thesis is devoted to the characteristics of financial analysis. In the thesis are presented ratio indicators, the pyramidal decomposition indicator of return on equity and analysis of variance. In the practical part of thesis are used the knowledge that is subject of theoretical part. Is performed simplified horizontal and vertical analysis of financial statements, analysis of liquidity, analysis of activity, analysis debt and analysis of point of difference. Practical part is finished analysis of profitability. Analysis of variance is created by method of gradual changes. End of bachelor thesis is oriented on summary the results from practical part.