Specifika německého pojetí finanční analýzy a možnosti jejich implementace do české metodiky

The theme of my dissertation is the specifics of German conception of financial analysis and possibilities of their implementing into Czech methodology. In Czech literature which deals with financial analysis we can encounter references to German sources very rarely. With regard to this I have chosen to explore German literature, to get inspired by German authors and to look for ideas which may help to contribute to common method of financial analysis in the Czech Republic. The assignment of my dissertation comes out from the hypothesis that methods of financial analysis used by German-writing authors incorporate elements that can be implemented in our practice. This dissertation therefore has the goal to develop the study of financial analysis specifics that are typical for German authors with the objective to suggest ideas to improve common methods of Czech external financial analysis. Based on the wide recherché I introduced in the dissertation a spectrum of methodological elements recorded at influential German-writing authors and in the end I suggested those elements that should be incorporated into our methodology. I suggested financial ratio system for analyzing short-term financial solvency that shows prospective ability of company to cover short-term non-interest debts, short-term interest debts and interest. The empirical study presented the advantages of financial ratio system of liquidity ratios based on ideas to be incorporated into methodology of financial analysis inspired by German literature. I managed to specify 16 ideas how to built up (in the Czech Republic) on specific methodology elements that are suggested by German authors. The suggestions of replenishment of common Czech methodology approaches mainly represent a benefit in more significant focusing of external financial analysis on prediction of financial situation in short term period.