Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Postal and Delivery Industry in Vietnam

VAN TU LE

Master's thesis

Abstract:

The thesis assessed the financial position and performance of the chosen companies which operate in the postal and delivery industry in Viet Nam. The analyses have been conducted using financial statements, annual reports of chosen companies in the period 2015-2019 when e-commerce has been booming in Vietnam, as well as data of industry, also competitor which operating in the same industry. The theoretical part addresses basic concepts of financial position and performance, the role of assessment of the financial position and performance in management and decision making, description of the vertical analysis, horizontal analysis, financial ratio analysis, where will be used balance sheet, income statement for analysis. In the practical part, the author short overview of the postal and delivery industry in Vietnam. Afterward, two chosen Vietnamese companies operating in this industry will be introduced and analyse the financial position and performance by using the method of financial analysis described in the theoretical part. The final part, the comparison of the financial position and performance of two companies was chosen to identify the potential financial problems and the most significant factors influencing the profit from the company and industry point of view then gives recommendations for further development company based on the results.

Keywords

Financial statements, financial analysis, financial position, balance sheet, assets, liabilities, equity, financial performance, Income statement, expenses, revenues, profit, postal and delivery industry

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 31. 3. 2021

Obhajoba závěrečné práce

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

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / odbor:
Economics and Management / Economics and Management