Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Poultry Farming Industry in the Russian Federation

Bc. Tatiana Kareeva, BS

Master's thesis

Abstract:

The financial condition of companies is an important indicator by which investors and partners determine the attractiveness of a particular company for investment. Financial analysis of a company is an important procedure in its activities. The goal of any company is to make a profit. The most important factor in the functioning of any company is its financial condition. To assess the financial position and results of operations of the company, it is necessary to calculate the financial situation of companies, which will be based on the balance of companies, calculations of financial performance of selected companies based on the income statement (profit/loss). And also to compare such financial indicators as: ROE, ROA, ROS. Diploma Thesis consists of a theoretical and practical part. In the theoretical part discusses the basics of financial analysis of an enterprise based on accounting (financial) reporting data. The practical part consists of an analysis of the financial situation and financial performance of the three selected poultry companies. According to the results of the study, the most significant factors affecting the profit of the selected companies (from the point of view of the company, from the point of view of the industry and the region) are proposed. The potential financial problems of the companies are also identified.

Keywords

Financial Statements, Vertical Analysis, Horizontal Analysis, Profit, Income, Financial Stability, Poultry Industry, Expenses, Loss, Profitability, Financial Problems

Language used: English

Date on which the thesis was submitted / produced: 31. 3. 2022

Thesis defence

• Supervisor: Ing. Enikö Lörinczová, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / field:
Economics and Management / Economics and Management