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Financial analysis PKS MONT, joint stock company
Strnad, Jakub ; Kopkáně, Heřman (advisor) ; Neubauer, Edmund (referee)
The financial analysis of a company is a substantial instrument in the uncovering study of a financial health, credibility and ability to create the added value for the owners of the company and further partial indicators which are helpful for understanding of the present stage of the company. It may also concern the individual fluctuations and consequent results with their causes. The information capacity of the financial analysis depends to the certain extent on the used input data which we are going to use for the composition analysis. From the knowledge of this finding follows who is the beneficiary of the financial analysis or who will be the final user making decisions on the basis of this evidence. The financial analysis of PKS MONT, joint stock company was made through freely accessible data to the public, as they are published together with their update on the internet. Bearing in mind the importance of this project, which must meet the high standards in introducing it into the real situation together with providing the feedback to the already made decisions for executive directors of the particular company. Meanwhile, it was necessary to make more accurate these findings through the public data. The data correction itself could not take place without internal basic documents. The method of partial corrections has been determined on the basis of these documents. These partial corrections have led to volume eliminations which were a burden in the informational channel of the company. As the primary goal of this project was to work out the financial analysis for the need of the company management itself, it was the most suitable to choose such indicators, whose aptitudes would provide a comprehensible picture of the real situation. To meet this requirement four areas are going to be used: assessment of the property structure of the company including source coverage, the comparison of partial indicators with trends of market development and the declaration of following hypotheses, application of the modern indicators with the objective to find out the investor company potential together with meeting the owners` demands last but not least the determination of methodological procedures for the improvement of accounting records. Thanks to the methods mentioned above and with the help of the financial analysis, comprehensive insight has been reach on the company itself from the point of view of the individual within dynamic competitive environment having large potential in the coming future.
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