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Final accounts and a financial analysis in a allowance organisation
KUKAČOVÁ, Jana
The topic of this thesis is the use of information from final accounts in a financial analysis. Final accounts represent one of the most important sources of data and information necessary to compile a financial analysis and for correct decision making of external users. Nowadays, good knowledge of the financial situation in an organisation {--} its financial stability, liquidity and profitability {--} is necessary for evaluation of economical subjects. This thesis ought to provide the management, external users (especially the founder) with an ``instructions manual`` in order to produce a financial analysis based on the final accounts data and to draw their attention to possible stumbling blocks related to the real value of calculated indicators. The thesis is further concerned with the term ``financial health`` of a company. The aim of a financial analysis is to identify the financial health of the organisation, identify weaknesses, which might cause smaller or greater problems in the future, and to determine its strengths, which could be taken advantage of when planning its future activities. General information concerning the selected ratio indicators is supplemented with a practical example of an analysis of final accounts in an allowance organisation, i.e. a basic school. The aim is to evaluate the financial situation targeted at its financial stability, liquidity and profitability in the frame of its primary and supplementary activities in order to simplify the economic decision making of the organisation and to draw their attention to possible stumbling blocks related to the real value of particular calculated indicators.
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