Zhodnocení ekonomického vývoje společnosti Bohušovická mlékárna, a.s

This bachelor’s thesis focuses on the financial situation of Bohušovická mlékárna, a.s. The aim of the thesis is to evaluate the company’s financial health and financial strategy, assess how the company stands in comparison to the industry, reveal strengths and weaknesses and propose recommendations for improvement. The management can use recommendations for further decision-making, which will be difficult in the current difficult time of crisis. The thesis is based on a financial analysis for the period 2017-2021. Publicly available financial statements and annual reports were the main source of data. The thesis is divided into two parts, the theoretical part and the practical part. The theoretical part is based on a literature review of financial analysis methods. Tools and methods that are described in the theoretical part are applied in the practical part. Used areas of financial analysis include analysis of absolute and ratio indicators, analysis of balance sheet rules, EVA, pyramid systems of indicators, bankruptcy prediction models and credit risk models. The conclusion of the thesis contains a summary of the current economic situation, a summary of strengths and weaknesses and recommendations for the future.