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The Financial Analysis of the Selected Farm
Tichá, Aneta ; Gebeltová, Zdeňka (advisor) ; Monika, Monika (referee)
The goal of this bachelor s thesis is to assess financial situation of an agricultural organisation AKCENT Ltd. throught the use of selected methods of financial analysis. The thesis observes the situation from 2009 to 2013. The work is divided in two parts theoretical and practical part.
The theoretical part is focused on the definiton of financial analysis, its users, information sources, difficulties and weaknesses. Other topics of the theoretical part are focused on the description of financial analysis methods and formulas needed for the correct calculations.
The practical part is focused on the chosen agricultural organisation, its brief characteristics, application of the metods of the financial analysis and evaluation of results. Analysis of status indicators was performed , vertical and horizontal analyses belong there, analyses of differential and ratio indicators, where are the profitability, activity indicators, debt and liquidity ratios compiled. There are bankruptcy prediction models used, specifically Altman s model and Kralick s Quicktest.
The results of the selected indicators show us that the organisation AKCENT, Ltd. had significant problems in year 2009, but the organisation was able to improve their financial situation and from year 2010 even shows a positive economic result.
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