Finanční analýza firmy vyrábějící díly pro automobilový průmysl

Abstract

The aim of this bachelor thesis is to examine and analyse the financial situation of the company under study and to evaluate its financial performance. The financial statements of the company for the last three to four periods will be observed as part of this analysis. The bachelor thesis is divided into three chapters. The first two chapters focus on the methodological part of the thesis and the third chapter is the practical part of the thesis. The second chapter describes the methods that will be used to assess the financial situation of the firm. Vertical and horizontal analysis and the different ratios of profitability, debt, liquidity and activity will be presented. The objective of this analysis will also be discussed, as it should be followed. The third chapter is aimed at introducing the company under study, which will be the subject of the financial analysis, its history and also the main production programs of each plant. The fourth chapter will look at the practical part of the bachelor thesis. First, the analysis of absolute indicators is carried out, that is, the horizontal and vertical analysis is performed, which is already mentioned in the theoretical part of this thesis. The next method of financial analysis will be the ratio analysis. Finally, the distribution of the return on equity and return on assets ratios will be carried out using the step change method. At the end of this bachelor thesis, an evaluation of the financial performance of the company will be made and recommendations for possible improvement of the financial situation will be proposed.