| Abstract [eng] |
Constantly changing and increasing competition in the market obliges each company to maximize its benefit. Finance management helps to anticipate and plan future performance of a company. For this reason, the object of this master thesis is the profit increase of a company. The aim of this thesis is to analyze the company's profit increase potentiality. To achieve this, many various theoretical sources were analyzed as well as practical ones related to the financial analysis aspects. In addition, at the analysis, the chosen company's financial data are submitted and the interviews with the company’s responsible persons – chief, accountant, and production manager, conducted. Balance of the horizontal analysis revealed that the company's assets, liabilities and capital increased during the year 2011–2014. Results of the vertical analysis revealed that most of the assets consist of fixed assets, used in the company's activities. Comparing the proper assets and liabilities, proper assets compose more than 80 per cent. That means that the company's actions are mainly complemented from their own resources. In terms of profit (loss), the horizontal analysis revealed that revenue increased during the analysis period and, after vertical analysis revealed that, the cost of sales in 2014 decreased most, while increasing net profits. Following the company's financial analysis, it was revealed that the profitability indicators of 2011–2014 was increased. This has resulted in increasing sales revenue and net profit. Calculation of the solvency indicators showed that the company is solvent and has sufficient assets to cover all the liabilities. In terms of operating the efficiency indicators, these were also increasing. It should be noticeable that the company is effectively using its property activities. Current assets earned more income. After interviews were conducted, showed up the factors that increase the company's share of the profit: the quality of service provided, price, new technologies, and reduction of costs. Also some negative factors excluded: service delays, frequent mistakes and not fully efficient use of the available assets. The scope of this master thesis is 79 pages, that consist of 12 tables, 13 figures. |
