Assessment of the Financial Position and Performance of the Chosen Agro-industrial Companies

Anastasiia Lazareva

Bachelor's thesis

Abstract:

The aim of this thesis is to assess the financial position and performance and comparison of the financial statements of three different Ukrainian competing companies, leaders in the field of agribusiness, Bunge, Karnel and ADM, to analyse these companies to identify their competitiveness to each other to find the strengths and weaknesses of each company. The thesis deals with the main forms of financial statements, which will be compared for the years 2022-21 of the companies (Karnel, Bunge, ADM). This thesis uses different methods of analysis mainly horizontal and vertical method of analyzing financial statements. Attention will be paid to the income statement because it is the revenue expenses and profit that will help to assess the performance and make a conclusion on the development of profit and the most significant factors affecting the profits, also how much the martial law affected the economic side of the agricultural business of two different enterprises and how each of them coped with it. In this bachelor thesis will also assess the risks of the company and based on these factors will give suggestions on how to improve profits.

Keywords

financial analysis, financial position, balance sheet, assets, liabilities, equity, financial performance, income statement, expenses, revenues, profit, cash-flow, agro-industry, financial statements

Language used: English

Date on which the thesis was submitted / produced: 18. 3. 2024

Thesis defence

• Date of defence: 22. 5. 2024
• Supervisor: Ing. Enikö Lörinczová, Ph.D.
• Reader: Petra Šánová, Ing.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Bachelor programme:
Business Administration