Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Meat Industry in the Russian Federation

Bc. Tatiana Timoshina, BS

Master's thesis

Abstract:

Today, the analysis of changes in assets, liabilities, expenses and income, as well as the analysis of financial indicators, is the most useful tool for assessing the financial position and performance of operations. In this diploma thesis, attention is paid to assessing the financial position and performance of companies in the meat industry and a case study of two enterprises operating in the analyzed area of the Russian Federation. Diploma Thesis consists of a theoretical and practical part. The theoretical significance of the study lies in the development of a methodological approach to the analysis of the financial activities of an economic entity, as well as in improving the methodology for calculating indicators that takes into account the «non-monetary» reporting items and characterizes the liquidity, solvency and profitability of companies. The practical significance of the study lies in the possibility of using the author's methodology for analyzing the financial and economic activities of an economic entity by organizations, analytical companies, as well as rating agencies.

Keywords

Balance Sheet, Statement of Financial Results, Liquidity, Solvency, Financial Stability, Vertical Analysis, Horizontal Analysis, International Financial Reporting Standards, Russian Accounting Standards, Financial Problems

Language used: English

Date on which the thesis was submitted / produced: 31. 3. 2022

Thesis defence

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

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / field:
Economics and Management / Economics and Management