Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Tobacco industry in the Russian Federation

Bc. Veronika Mazanik

Diplomová práce

Abstract:

The diploma thesis is concerned with the financial analysis of three companies that represent the Russian tobacco industry – Japan Tobacco International, Philip Morris International and British American Tobacco. Additionally, it is evaluated of whether leaving the Russian market in 2023-2024 will potentially inflict a serious damage to companies’ finances. The methodology of the thesis is represented by the literature review and empirical analysis, where techniques of financial analysis (horizontal, vertical and ratio analyses) are applied. In the end, it is concluded that Japan Tobacco International has the best financial position, while the worst one is identified in the case of Philip Morris. When it comes to financial performance, the best situation is identified for the case of British American Tobacco. Additionally, it is suggested that leaving the Russian market today can become very dangerous for companies already suffering from static revenues.

Keywords

financial statements, financial position, balance sheet, tobacco industry

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 2. 4. 2024

Obhajoba závěrečné práce

• Vedoucí: Ing. Enikö Lörinczová, Ph.D.
• Oponent: Jan Němec, externi

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program:
Economics and Management