Assessment of Financial Performance of Selected Company by Financial Analysis Methods

Shanghai Yue

Bakalářská práce

Anotace:

Dle podnikového řízení je finanční analýza jednou z nejdůležitějších věcí, s významným praktickým dopadem pro korporátní strategii. Práce je zaměřena na provedení finanční analýzy vybraného podniku. Analýza je zaměřena na analýzu trendů, poměrových ukazatelů a pyramidového rozkladu vybraného finančního poměrového ukazatele včetně analýzy odchylek zjištěných mezi jednotlivými komponenty rozkladu.

Abstract:

From the perspective of business management, financial statement analysis is one of the important contents of its work, and has extremely important practical significance for the realization of corporate strategy. Financial analysis has a strong integration, and can effectively integrate with the industry environment and macro environment of enterprise development. Relying on its informatization and data analysis mode, it accurately locates the enterprise development strategy and ensures the effective realization of the enterprise strategy effect. Medical treatment not only provides treatments and suggestions for basic health problems for human beings, but also plays a positive role in major diseases and even health problems related to life. It plays a pivotal role in human life and social life. As one of the world's largest pharmaceutical groups, Novartis has attracted the attention of people all over the world. This article takes Novartis Group as the research object, uses the balance sheet, income statement, and cash flow statement disclosed in the 2016-2019 annual financial report to analyze the basic financial data in the table, and based on the corporate development strategy described in the annual report, Analyze the company’s asset and liability structure, main business structure, company’s operating status and cash flow, and combine the company’s risk indicators to discuss the effect of corporate strategy selection and implementation, with the purpose of assisting strategic decision-making, through financial statement analysis Suggest improvements for the future business development of the enterprise. The financial statement analysis method of this article mainly uses the trend method and the ratio method to compare and analyze the financial statements of Novartis Group and Johnson & Johnson Group from 2016 to 2019, conduct a horizontal analysis of various financial indicators, and compare the financial status of the two companies. Trends from 2016 to 2019.

Klíčová slova

finanční analýza, Du Pont Analýza, Pyramidový rozklad, Novartis

Keywords

Financial Analysis, DuPont Analysis, Pyramidal decomposition, Novartis

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 7. 5. 2020

Obhajoba závěrečné práce

• Obhajoba proběhla 4. 9. 2020
• Vedoucí: Karolina Lisztwanová
• Oponent: Petr Gurný

VŠB – Technická univerzita Ostrava

Ekonomická fakulta

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