Posouzení finančního zdraví vybraného podniku
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of this thesis is to assess the financial health of XY s.r.o., a company operating in the retail sector, using selected methods of financial analysis for the period 2019–2023. The theoretical and methodological part defines the basic concepts of financial analysis, describes key financial statements, and introduces methods such as horizontal and vertical analysis, financial ratios, pyramid decomposition, economic value added, and selected special-purpose indicator systems. In the practical part, these methods are applied to real data from the analysed company. The results are interpreted and complemented with recommendations for improvement, providing a comprehensive view of the company’s financial situation and identifying areas with potential for further development.
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financial analysis, financial health, retail sector, financial statements, balance sheet, income statement, cash flow statement, financial closing, methods of financial analysis, ratio analysis, horizontal analysis, vertical analysis, economic value added, pyramid decomposition, special-purpose indicator systems