Detail publikace

THE ROLE OF THE FINANCIAL ANALYSIS IN A MIDDLE-SIZE BUILDING ENTERPRISE OF A REGIONAL SIGNIFICANCE

KŘÍŽOVSKÁ, E. PUCHÝŘ, B. BERÁNKOVÁ, M.

Originální název

THE ROLE OF THE FINANCIAL ANALYSIS IN A MIDDLE-SIZE BUILDING ENTERPRISE OF A REGIONAL SIGNIFICANCE

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

This contribution is intent on the problems of a practical use of a financial analysis in a middle-size building enterprise of a regional significance and it is a part of the forming dissertation thesis on the topic “Modelling of the Development of the Middle-Size Building Enterprise Value in the Real Competition of the Czech Republic”. It goes out from the fact that the financial analysis represents a significant source of information for a management because it gives information about a total economy and a financial situation of an enterprise. While in the introductory chapters of the study, basic concepts connected with the solved problems are explained and the basic data about the examined building enterprise are stated, the practical part devotes its attention to the structural analysis of resources and the analysis of proportional ratios of the examined building enterprise as well as to the horizontal and vertical analyses of accounting statements and proportional ratios. The aim of the contribution is on the basis of own experience to prove that the financial analysis enables to analyze the prezent development of an enterprise as well as variants of its future development and it become thus a necessary basis for managerial decisions.

Klíčová slova

Financial Analysis; Horizontal Analysis; Vertical Analysis; Proportional Analysis (Analysis of Proportional Ratios); Profitability Ratios; Turnover Ratios; Debt Ratios; Fixed Assets Coverage Ratios; Liquidity Ratios; Balance; Statement of Profit and Loss; Cash Flow

Autoři

KŘÍŽOVSKÁ, E.; PUCHÝŘ, B.; BERÁNKOVÁ, M.

Vydáno

30. 11. 2016

Nakladatel

Slovenská technická univerzita v Bratislave

Místo

Bratislava

ISSN

1336-944X

Periodikum

Nehnuteľnosti a bývanie

Číslo

2016/2

Stát

Slovenská republika

Strany od

11

Strany do

28

Strany počet

17

BibTex

@article{BUT149901,
  author="Eliška {Křížovská} and Bohumil {Puchýř} and Martina {Beránková}",
  title="THE ROLE OF THE FINANCIAL ANALYSIS IN A MIDDLE-SIZE BUILDING ENTERPRISE OF A REGIONAL SIGNIFICANCE
",
  journal="Nehnuteľnosti a bývanie",
  year="2016",
  number="2016/2",
  pages="11--28",
  issn="1336-944X"
}