Financial Analysis of the Chinese Railways Company

Xiaoyin Chen

Bakalářská práce

Anotace:

This thesis is focus on financial analysis of the Chinese railway company, financial analysis is a method simply to analysis situation of a company.during some data,we can know the situation of a company is wally or not. According to some data and chart,the shareholder of a company will know the situation of the company,then they will know how to prove the company. In this thesis ,we will select 6 years as a period to analysis the company,and we will divide into 5 part.the first one and last one are introduction and conclusion,the second part is statement of financial analysis of the Chinese railway company,the third part is current and perspective situation of the Chinese railway company.the fourth one is financial analysis of the company. In second part, we will introduce the methodology of financial statement,common-size analysis, financial ratios analysis and pyramidal decomposition. In financial statement ,we will introduce the situation of balance sheet,income statement and cash flow statement. In common-size analysis.we will introduce two method, horizon common-size analysis and vertical common-size analysis. In financial ratios analysis we will introduce methodology of profitability ratio,liquidity ratio,solvency ratio and activity ratio. In pyramidal decomposition, we will introduce three method, gradual changes method,logarithmic decomposition method and function decomposition method. In third part, we will introduce the Chinese railway company, the basic introduction,the development process and future situation of the company. In fourth part.we will introduce the financial analysis of Chinese railway company.we will use some table and data of common-size analysis,financial ratios analysis and pyramidal decomposition to analysis the company.

Abstract:

This thesis is focus on financial analysis of the Chinese railway company, financial analysis is a method simply to analysis situation of a company.during some data,we can know the situation of a company is wally or not. According to some data and chart,the shareholder of a company will know the situation of the company,then they will know how to prove the company. In this thesis ,we will select 6 years as a period to analysis the company,and we will divide into 5 part.the first one and last one are introduction and conclusion,the second part is statement of financial analysis of the Chinese railway company,the third part is current and perspective situation of the Chinese railway company.the fourth one is financial analysis of the company. In second part, we will introduce the methodology of financial statement,common-size analysis, financial ratios analysis and pyramidal decomposition. In financial statement ,we will introduce the situation of balance sheet,income statement and cash flow statement. In common-size analysis.we will introduce two method, horizon common-size analysis and vertical common-size analysis. In financial ratios analysis we will introduce methodology of profitability ratio,liquidity ratio,solvency ratio and activity ratio. In pyramidal decomposition, we will introduce three method, gradual changes method,logarithmic decomposition method and function decomposition method. In third part, we will introduce the Chinese railway company, the basic introduction,the development process and future situation of the company. In fourth part.we will introduce the financial analysis of Chinese railway company.we will use some table and data of common-size analysis,financial ratios analysis and pyramidal decomposition to analysis the company.

Klíčová slova

balance sheet, cash flow statement, financial analysis, common-size analysis, Dupon analysis, financial ratios analysis

Keywords

balance sheet, cash flow statement, financial analysis, common-size analysis, Dupon analysis, financial ratios analysis

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 7. 5. 2015

Obhajoba závěrečné práce

• Obhajoba proběhla 8. 6. 2015
• Vedoucí: Miroslav Čulík
• Oponent: Josef Novotný

VŠB - Technická univerzita Ostrava

Ekonomická fakulta

Bakalářský studijní program / obor:
Hospodářská politika a správa / Finance