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This thesis deals with the relationship between capital intensity and financial health of small and medium-sized enterprises in the agriculture sector in the Czech Republic from 2018-2020. The aim of this thesis is to analyze the relationship between capital intensity and financial health in this sector. Financial health is further analyzed using selected economic methods. The thesis focuses on finding specific relationships between calculated parameters and appropriately chosen statistical methods. The first part of the thesis deals with the theory of capital structure, its composition, and factors that influence it. Productivity and its division are also described. Finally, financial health and basic methods of financial analysis are explained. The methodology and objectives chapter describes the data set and the analytical methods for specific calculations. In the practical part, the thesis focuses mainly on evaluating the results processed in the statistical program Statistica and evaluates the relationship between calculated values. Finally, the relationship between capital intensity and financial health is comprehensively evaluated.

The aim of this bachelor thesis is the creation of a system of financial evaluation for the company GN Hearing Czech Republic spol. s r.o., which is an importer of hearing aids, also providing services. This company belongs to GN Group, a global company from Denmark. The data source is the annual financial statements from 2015 to 2020. The methods used in this thesis are horizontal and vertical analysis, ratio (profitability, activity, leverage, liquidity ratios), Du Pont, credibility and bankruptcy models. These methods have been adapted to the specifics of the company. One of these specifics is that medical devices are affected by price regulation, which prevents the increase of margin. This is reflected in the profitability evaluation system. This paper uses a comparison of the results of the financial analysis with companies that also sell hearing aids on the Czech market. Based on the created system, possible changes for improvement are proposed.

The bachelor thesis focuses on a financial analysis of the selected agricultural holding. The aim of the thesis is to carry out a financial analysis based on financial statements such as: a balance sheet, profit and loss account, a cash flow statement and an annual report. These statements assess the financial health of the undertaking. It continues to evaluate proposals for possible improvement and future development of the company. The thesis formulates the basic explanation and its practical part. It contains the subject and distribution of the financial analysis, its inputs and methods. It presents differentiation indicators, ratio indicators and a SWOT analysis. This analysis identifies the strengths that the business uses to grow and weaknesses that may become a threat to the business. Finally, it points to the impact of subsidies in agriculture and comparison with the average business.

This bachelor's thesis is focused on the financial analysis of Lovochemie, a.s., in the period 2017-2021. It provides an analysis of professional literary sources dealing with all methods of financial analysis that will be used here. Horizontal and vertical analysis, difference and ratio indicators, bankruptcy models, Du Pont analysis, pyramid models and Spider charts will be calculated here. The thesis contains a description of the company, including basic data, competitors and the industry to which the company belongs. Calculations of all indicators and a comparison of the company with the industry are subsequently presented. At the end, the entire situation of the company is described and the main sources of the company's inefficiency are assessed here. The financial analysis showed that Lovochemie has a stable financial situation despite the significant impact of the COVID-19 pandemic on the Czech economy. The company had the best economic result in 2019, thanks to the completed investment project. It is therefore recommended to invest more in new production lines, as this proved to be very beneficial in the monitored period, the automation of production and a focus on new IT core systems that could make communication between individual departments more efficient. From the analysis results, we also concluded that the company holds a large amount of capital due to inventory, so it would be appropriate for the company to consider a more advantageous supply system. After evaluating the financial analysis, we came to the conclusion that the company is stable despite some fluctuating values.

The bachelor thesis analyses the performance of a selected firm using relevant tools. The objective of the thesis is to find out the impact of the epidemic COVID-19 on the economic performance of the company and propose suitable solutions. The work presents the theoretical basis containing the definitions of a business performance , factors affecting economic performance and methods for calculating the financial analysis Firstly, the company Bosch Powetrain s.r.o. is briefly introduced and then the applied financial methods are described. The financial analysis includes calculations of indebtedness, profitability and liquidity and the data for the calculations was provided by the company. Finally, the results of the performance analysis are summarized and suggested measures to improve the business performance are described.

This bachelor thesis deals with a cash flow statement and its utilization in the field of financial decision-making. Cash flow is an integral part of the financial statements presenting an image of the financial situation of a company and its monitoring is a basic prerequisite for ensuring the financial health of a company. The objective of the thesis is to create a cash flow statement for the chosen business entity, based on the accounting data using indirect method. Subsequently, the data generated in the cash flow statement are used for the financial analysis. The financial analysis examines, in particular, the solvency and liquidity of the business entity. This examination is carried out using cash flow ratios that reconcile cash flow from operating activities to another item on the balance sheet or income statement. Based on the results of the financial analysis, the thesis provides recommendations that could help the business entity to achieve greater efficiency in cash management and ensure its solvency in the future.

The aim of this thesis is to propose options for increasing the efficiency of the chosen company. Using chosen methods of productivity and financial analysis of ratio indicators, results on the financial situation in the company are obtained. Data from the financial statements - balance sheet, profit and loss account and notes to the financial statements in the period 2016-2020 are used for measurements of efficiency. The theoretical part of the thesis focuses on the characteristics of efficiency, factors of the production, labor productivity, wage productivity, capital productivity, sources of the company data and it shows methods for measuring of efficiency. In the practical part there are the data from financial statements used to patterns of labor productivity, wage productivity, capital productivity and financial analysis of ratio indicators - profitability ratios, liquidity ratios, activity ratios and leverage ratios. Data from the chosen company ABC are compared with the data of three other rival companies. This is so-called benchmarking. The end of the bachelor thesis is devoted to proposals for increasing the efficiency of the company on the basis of the measurement and evaluation of the obtained data.

The aim of the bachelor thesis is to evaluate the development of agricultural companies divided by size, not only according to the number of employees, but also according to the balance sheet total of the annual balance sheet. Another goal is to evaluate whether the size of the agricultural holding has an impact on the economic result. It is based on data from the Albertina database and monitors the development from 2015 to 2019. The theoretical part explains the specifics of agriculture and deals with the topic of financial analysis. In this work, the data are included only for agricultural holdings classified according to the CZ-NACE classification of activities. The methodology describes the Albertina database used and the methodological procedure explains the selection of financial indicators, the subsequent use of these indicators and their calculation from the average company divided by size in a longer time series. In the end, the comparison of the calculated indicators with other sizes of enterprises is also shown, as well as the development of selected indicators in the graphs.

This bachelor thesis examines the impact of Covid-19 and government restrictions to the functioning and especially the performance of company. The selected company is Schwan Cosmetics CR, s.r.o., producer of cosmetics products. The thesis also presents specific government restrictions that affected the company and describes how company had to change theirs functioning because of them. The performance is measured by indicators values of financial analysis. It compares the indicator before and during the pandemic situation. The result of this thesis is subjective evaluation of coronavirus influence, performance changes and company's adaptation to government restrictions.

The bachelor thesis examines the increase of economic activity in the selected enterprise, which deals not only with the increase of economic activity, but also with the optimization of costs and expenses in the enterprise, which allow to make the economic policy more effective. The first part describes the general basics of evaluation, management and performance measurement, the tools used to measure the performance of the enterprise. In the second part, the use of fitness center performance evaluation is examined, how the enterprise approach the submission of proposals for specific measures to improve fitness center performance. The data for the research is obtained with the help of interviews and collaboration with the owner of the fitness center. The final part of the thesis focuses on the implementation and evaluation of the results of the financial analysis and SWOT analysis of the business. Based on the analysis I can suggest possible changes in the company that could help to improve the current situation in the company. The thesis proposes and implementable solutions that enable to fulfill the purpose of the bachelor thesis.

The aim of this thesis is to evaluate the financial situation of the company using parallel, pyramid and purpose systems of financial indicators. The selected company of this thesis is the company Kores Europe s.r.o., which deals mainly with the production of glue sticks. The goal was achieved through various methods of financial analysis - a parallel set of indicators, a pyramid set of indicators, purposely selected set of financial indicators and an intercompany comparison. The analysed period is from 2016 to 2020. The results are interpreted and compared with a sample of companies from the Bisnode Albertina database. Finally, potential sources of inefficient finance and recommendations for improving the financial situation of the company are identified.

This thesis provides information about a chosen company, but also about the industry, which the company belongs into. The thesis includes financial analysis, which was made towards answering the question of "what effect has an adverse economic situation on efficiency of the company", with industrial specification taken into account. Methods of financial analysis, particularly horizontal and vertical analysis of accounting statements, analysis of ratio indicators and analysis of indicators framework were applied to the chosen company. The benefit of this thesis is the comparison of causes and consequences of the global economic crisis in 2008 and 2009 and also the crisis, which was caused by covid pandemic in 2020. On the basis of financial analysis, the main deficiencies in the company's economy are found. And last, but not least there are also stated final recommendations, which could help in subject matter decision-making of the company in the future.

The bachelor thesis deals with the economic analysis of a selected company. The agricultural company is located in the Czech Republic in the South Bohemia region.The economic analysis is based on obtained financial statements. Indicators of financial analysis, such as profitability, labor productivity, liquidity, and indebtedness, were used in the bachelor thesis. The main aim of this thesis is the evaluation of the financial position of the selected agricultural company based on financial indicators. Another aim is a comparison with an average company in comparable production and climatic conditions. The thesis also contains general information about the climatic conditions, type of production, area of agricultural land, and number of employees. The financial statements, such as balance sheet, profit and loss statement as well as cash flow statement, were used as sources for the financial analysis.

The objective of this diploma thesis is to propose measures that will lead to a positive development of economic value added in the brewing industry. The literature review is focused on general issues of financial management and evaluation of company performance. The economic value added is specified in more detail. In the part of the sectoral analysis, the specifics of the brewing industry are discussed using selected methods. For the analytical part of the thesis, a research sample of enterprises from the brewing sector is chosen using a criterion selection. In the context of financial management, an analysis of selected ratio indicators is carried out. To identify the key factors influencing the economic value added, a panel regression analysis is selected, within which an EVA decomposition model is estimated and which also complements the model of selected ratio indicators. For the conclusion, recommendations based on the results of the analyses performed are formulated.

The thesis deals with economic aspects of the circular economy in selected business entities. The aim of the thesis is to describe the structure of financial reporting of in terms of Czech Accounting Legislation (CAL) and International Financial Reporting Standards (IFRS). The possibilities and methods of evaluating the economy of the entities the CAL and IFRS. These possibilities and methods are then applied in the second part of the master thesis for selected subjects that keep accounts according to CAL and IFRS and also operate in the field of circular economics. The indicators, which are set in the first part of the thesis, are analyzed in terms of CAL and IFRS. The thesis evaluates three companies that account under CAL and three companies under IFRS. The analysis of stock indicators, the analysis of ratios, creditworthy and bankruptcy models and spider analyzes were chosen for the evaluation of selected companies. Within the spider analysis, companies accouring to CAL as a whole and also companies accourding to IFRS are evaluated. The output of this master thesis is an evaluation of the financial situation of companies within IFRS and CAL that deal with the circular economy and an evaluation of whether different reporting approaches have an impact on the financial situation of the company.

The subject of this bachelor thesis is the analysis of the financial situation of the production company, which is KOH-I-NOOR HARDTMUTH a.s. based in České Budějovice. For the evaluation of its financial situation were used selected methods of financial analysis, such as horizontal analysis, vertical analysis or analysis of ratios. Furthermore, Du Pont decomposition of return on equity was performed and selected bankruptcy and creditworthy models were used to predict the financial situation. The methods were applied to data available from the company's publicly available financial statements, which are accessible on the Commercial Register's website. The results of individual indicators were compared over time, for the period from 2011 to 2020, but also in space. For this purpose, the average values of CZ-NACE 32 Other manufacturing to which the enterprise belongs were used. The company's competitors, both from the Czech Republic and abroad, also served for the comparison. The financial analysis found that the company has a relatively good and stable financial situation and is not threatened by financial problems in the future, despite the significant impact of the COVID-19 pandemic in the Czech economy. It is due to its relatively stable way of self-financing and very low use of bank loans. In the area of used sources of financing, it would be appropriate for the company to use more cheaper short-term sources, such as short-term bank loans as cheaper alternatives to own equity and long-term sources. The benefit to the company would also be to motivate its customers to repay the business loan earlier, for example by using a discount.

The diploma thesis focuses on the strategy of companies in electronic commerce from the customer's point of view. The main goal of the thesis is to evaluate the strategy of companies that focus on online sales of supplies for pets, based on their strategic behavior from the customer's point of view. In the theoretical part, the work is paid attention based on a literature search on electronic commerce, e-commerce, strategy, strategic management, and online shopping behavior. The practical part evaluates the factors that affect the customer's behavior when buying online supplies for pets in selected e-shops, and also evaluates selected indicators of financial analysis of the examined e-shops. From the obtained results, their strategic position was determined. At the end of the diploma thesis, based on factors influencing customer behavior and financial analysis indicators, recommendations for improving the current situation of companies are given.

The aim of the diploma thesis is to analyze the profitability of a selected company. Thus, with the help of the given tools to evaluate the profitability of the company. The work is formed into two parts. The first part is theoretical, where I explain the importance of individual indicators and analyzes. The second part is practical, where with the help of calculations and calculations, explained in the theoretical part. individual analyzes and indicators are processed. At the end of the work is the conclusion, individual recommendations and improvements.

The work deals with the historical context of textile industry and economic development and competitiveness of chosen enterprise of textile industry. The aim of the bachelor thesis is to determine the economic situation of this company through the financial analysis. To compare the individual indicators of the ratio analysis both with competing companies and the average in a given sector allowing the financial situation to evaluate more comprehensively. The work contains several proposed solutions to improve the financial situation in the monitored company.

The diploma thesis deals with the economic analysis of the contributory organization Městské lesy Znojmo for the reference period of 2015-2019. The main objective was to evaluate the management of the organization. First of all, knowledge about contributory organizations and financial analysis of a municipal organisation was defined by using of literary sources. Then by using of knowledge was worked out the economic analysis with using elementary characteristics of time series. Data from publicly available materials and data from internal materials were used. Partial indicators and synthetic indicators of the financial analysis of the municipal organisation were applied. The last part of the thesis contains an evaluation of the economic situation of the organization and suggestions for improving management.

The bachelor's thesis focuses on the issue of budget management of a selected municipality. The aim of this bachelor's thesis is to analyse the management of the village Vémyslice in the years 2014-2020, based on it to evaluate the financial situation of the village and finally to propose a solution to any shortcomings. The first part deals with the theoretical foundations of the financial health of municipalities, the space is devoted to municipalities and its specifics and public administration. The second half of the work is devoted to the analysis of the management of the village Vémyslice. The budget analysis was performed in terms of the amount and structure of revenue and expenditure. Furthermore, the work calculates the indicators of indebtedness and liquidity, according to which it is clear, that the financial situation in the municipality is stabilized.

The aim of this diploma thesis is to determine the market value of the selected company. For this purpose, the yield method of discounted cash flows in the variant was chosen. The data used to calculate the market value of the selected company were drawn from publicly available sources and from the financial statements of the valued company STAVOKLIMA s.r.o. for the years 2015 - 2019. Subsequently, a forecast was made for the years 2020 - 2024. The theoretical part is based on sources, which are listed in the bibliography. Terms and analysis, which precede the calculation of the value of the company, along with all the used valuation methods, are analyzed in the theoretical part. The practical part is focused on a the specific company and uses the procedures described in the theoretical part of this thesis.

The subject of the diploma thesis is a spatial comparison of company performance, financial analysis and subsequent intercompany comparison of four selected energy companies for the period 2017 - 2019. The selected company is the joint-stock company E.ON Energie in comparison with the competition: ČEZ ESCO, a.s., Seve.en EC and Elekrárny Opatovice, a.s.. The main source of information for company comparison is the data contained in the annual reports of individual companies. The application part of the work begins with the characteristics and presentation of selected energy companies and comparison of property and capital structure and subsequent comparison by intercompany comparison methods, one-dimensional methods and finally, the companies are evaluated by business performance using bankruptcy and creditworthiness models. The conclusion of the thesis contains an evaluation of the results obtained.

The aim of this diploma thesis was to develop a proposal for improved use of funds in a contributory school facility. The work consists of two parts, theoretical and practical. The theoretical part tries to briefly explain the topics related to the management of the contributory organization and the basic concepts used in financial analysis, non-profit sector and school facilities. The practical part is focused on the analysis of the finances of the contributory organization and the financial analysis was used. Sources of funding, school expenditures and financial results are mapped for the period 2016-2020. At the end of the work is an evaluation and recommendations for improved financial management.

The subject of the work "Evaluation and Measurement of a Company Performance" is focused on evaluating and measuring the financial performace in the chosen company Jihostroj a.s. The main aim of this work is to measure and evaluate the financial perforamce using selected indicators of classic financial analysis methods. On the basis of established results to try to correct or improve general position of the company. The main source of information for financial analysis are taken from financial statements, which define current and past situation from the financial point of view. The most common company performance indicators are calculated from the officially obtained data of financial statements. The current and past situation of the company is compared from the analyzed periods and the achieved results of the practical part of the thesis. From the preview of the results of particular years, it is possible to determine measures to improve performance.

This work deals with an analysis of loan and leasing as the main forms of financing particular movable assets for a natural person. The first part of this work explains the theoretical basis of methods of acquisition, then the analytical part follows on with the market research containing price quotes of several financial institutions exploring financial benefits and disadvantages of purchasing a vehicle as a natural person either by loan or by leasing. The data are compared among themselves and evaluated acording to the outcome of financial analysis based on financial-mathematical methods. The result helps a natural person to decide what kind of funding is superior to use to acquire a vehicle.

The objective of this work is to evaluate the development of the financial situation of a selected company, to identify possible sources of inefficiency and to propose measures to eliminate them. The theoretical part is focused on the main objectives, subject and methods financial analysis. The practical part deals with the analysis of the selected company based on financial statements using horizontal and vertical analyses, an analysis of differences and ratios, the breakdown of return on equity, predictive and diagnostic models. The values of selected indicators are further compared with companies from the same industry.

The bachelor thesis evaluates the financial development of farms throughout the period of 2013-2017 depending on the type of farming. The data used for the analyses, are collected from a database Farm Accountancy Data Network (FADN). The data in FADN are so-called standard outputs recalculated per average farm in each of the EU member states. The outputs are almost identical to those in the balance sheet or profit and loss account. The ratio analysis is used for the comparison of each states. Financial ratios as profitability, liquidity, debt and activity ratios are used in the thesis. The thesis is also focused on the comparison of results of the Czech Republic with three states of the EU - Germany, Austria and Poland. The data of three other states are also from the FADN database.

Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.

This bachelors thesis has as a main goal to determine main economical factors of growth by applying methods of financial analysis on chosen company SVCS Process Innovation s. r. o. which is a manufacturing company based in Czech Republic. As main resources used for this analysis were used financial statements between years 2014 and 2018. First the thesis is oriented on theoretical part where the analysis is described in detail as well as all its parts of the analysis. The second half of the thesis is oriented on applying the financial analysis onto the chosen company where the result of the analysis should answer the main economical factors of growth. As the final part of this thesis is recommendation which were concluded from applied analysis.

Diploma thesis deals with conversion of the consolidated financial statements of the group of manufacturing companies prepared in accordance with Czech Ac-counting Standards to IFRS. The theoretical part compares the methods of consol-idation and identifies differences in reporting between CAS and IFRS. In the prac-tical part the financial statements are converted into IFRS. The impact of the con-version is evaluated using financial analysis methods. The conversion of the finan-cial statements resulted in increase of long-term assets and slight drop of the prof-itability and indebtedness indicators.

The aim of this work is to provide information about the company and especially to interpret financial analysis for the period of five years based on the accounting statements. The methods of the financial analysis are applied to a chosen company. One of them is the technical analysis of the company which includes the analysis of difference trends, the analysis of ratio indicators and the analysis of difference indicators. The vertical analysis requires knowledge of the structure of assets and liabilities in the company, for the horizontal analysis the data are obtained from the financial statements. An important contribution is extensive evaluation of the financial situation of the company for a certain, pre-selected period and final recommendations regarding future decision-making proces in this area.

The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and finance and to evaluate acquisition, valuation, keeping records and accounting in selected accounting entity. A partial aim is to compare book depreciations and tax-off depreciations and possible recommendations for optimization of depreciations. The theoretical part defines acquisition, valuation, keeping records, accounting, depreciation and disposal of tangible and intangible assets in terms of accounting and tax legislation, where there is a difference between individual laws. The most important part is depreciations. Financial analysis focused on long-term assets and sources of financing of long-term assets are defined in terms of financing. All these areas are applied in the practical part to a selected accounting unit, which is the company ČD Cargo, a.s., An analysis of the data is performed based on the information provided by the companies, specifically the analyses of the acquisition, valuation, keeping records, accounting and disposal of assets, the calculation of the financial analysis and the analyse of the sources of financing. Book depreciations and tax-write off depreciations are calculated and compared not only due to deferred tax liability. Finally, recommendations are made for improvements in certain areas of long-term asset management.

The aim of this bachelor thesis is to develop a financial analysis of a selected company using selected indicators, interpret the results obtained and set recommendations that should lead to the improvement of the financial situation of the company. The theoretical part deals with the description of financial analysis and its importance for the company. The basic goals of financial analysis, its users, its sources and methods of calculating selected indicators of financial analysis will be described. The elaboration of the theoretical part is based on professional literary sources that deal with this issue. The practical part first characterizes the chosen company for financial analysis, which is Procter & Gamble Rakona, s. r. o. First, basic information about the chosen company, then selected indicators from the theoretical part will be applied to this selected company for the period between 2013 and 2018 and compared with the branch in Germany. The results of the financial analysis will be summarized and recommendations will be set that could lead to the improvement and increase of the company's performance for its consolidation in the market and its future development will be introduced at the end of the bachelor's thesis.

The aim of this bachelor thesis is to concentrate the possibilities offered by off-balance sheet records and the use of analytical and free accounts to state their benefits. Czech accounting prefers the legislative form over the economic one, and the highest principle of a true and fair view is often not accomplished. Not only reporting outside the financial statements within the off-balance sheet records is problematic but also the use of mentioned accounting areas for business management. In the first part, the work analyzes the rules of created analytical and free accounts of the created accounting schedule belonging to a fictitious company with the presentation of benefits and examples for practice. In the second part, the results of selected indicators of financial analysis belonging to a real company are adjusted by values that are not reported in the published financial statements that should be the content of off-balance sheet records. The results draw attention to the fact of an unrealistic assessment of the company's financial situation when off-balance sheet assets and liabilities are not included. As a result, users of accounting data make the wrong decisions and this can have a major impact on the further development of the company.

The bachelor thesis focuses on the financial analysis based on financial statements of the company GAMA GROUP a. s. The aim is to perform a financial analysis of the selected company and assess its financial situation considering its focus. Firstly, the thesis explains the theoretical basis that relates to the issue of financial reporting, techniques and methods of financial analysis. The analyzed company is presented as well the sector of manufacture of rubber and plastic products CZ-NACE 22 where is the company operating. In the practitcal part are used modified methods and techniques described in the theoretical part and results of the financial analysis are compared with the sectoral results. The analyzed period from 2010 to 2018 is long enough to detect trends. Finally, corrective measures are suggested so the thesis should help in improving the current situation.

The main aim of this work is first to define terms related to business or specifics of companies with foreign equity participation, to find out the advantages and disadvantages of this business and then to evaluate the effectiveness of the selected company with foreign equity participation. At the beginning, this thesis describes and clarifies basic concepts regarding of business, function and division of enterprises, the specifics of the company with foreign capital and inflow of investments into the Czech Republic. This work explores the measurement of business efficiency and financial analysis. Then the work is focused on evaluation of economic efficiency of Reinhold Keller production s.r.o. This company is first characterized and then selected methods are used for this company and financial analysis is performed. Financial analysis is carried out using absolute indicators, from which ratio indicators such as profitability, indebtedness and others are created. Furthermore, the calculations are compared with the calculations of the Czech company Vladimír Rendl - truhlářství s.r.o. Based on the calculations the conclusion presents an evaluation of the company's business activities in the last four years.

This thesis deals with the analysis of food businesses in the Czech Republic. According to the Classification of Economic Activities, this is the CZ-NACE 10.1 Meat Processing and Meat Products Production, which is an important component of the processing industry. The aim of the thesis is to analyze companies occurring in the field, to carry out financial analysis of companies and to determine which financial indicators affect the performance of the company. The thesis contains a literary overview and the thesis itself. The literature review defines terms that relate to the subject matter, especially the theory of financial analysis and regression analysis. The thesis defines the structure of companies in the field, then deals with specific calculations of average values of selected indicators and their development over time, and finally ana-lyzes the factors that affect the profitability of companies in the field.

The bachelor thesis is focused on the financial analysis of a specific company Pejšův Mlýn Sedlčany, s.r.o. The financial analysis use horizontal and vertical analysis of financial statements from 2014-2018, use differential and absolute indicators, as well as use a pyramid decomposition and creditworthiness and bankruptcy model. Information from the balance sheet, profit and loss statement, cash flow statement and notes in the financial statements are used for the analysis. The procedures are described in more detail in the theoretical part. The results of the calculations of the analyzed company are in the practical part compared with a sample of companies with the same production focus. The financial analysis showed that the monitored company is not doing very well, especially in liquidity and indebtedness, it does not maintain the amount of net working capital. Foreign sources in the company amount to over 90%, I propose an increase in equity. Funding needs to be increased, for example by selling unnecessary material and low-turnover stocks. The company should try to reduce the turnover time of receivables in order to have funds at its disposal. It should also seek to sell overdue receivables.