Finanční analýza firmy působící v těžebním průmyslu

Abstract

The goal of this thesis is the application of selected methods for evaluation the financial situation of the company OKD, a.s. The theoretical section describes the general financial analysis, sources of information, the basic financial statements, the various methods of financial analysis and possibility comparison of results. The following section is devoted to a brief description of the company, its history and also shows the situation taking place on the international market with coal. In the practical part the methods which have been described in the theoretical part are applied. It means the horizontal and vertical analysis of financial statements, the financial ratio analysis, an analysis of the operational, financial and total leverage and also pyramidal decomposition and influence quantification of the current liquidity and Return on Assets. The results are compared on the basis of the recommended values and their progress on time.