Zhodnocení ekonomického vývoje a návrh strategie finančního řízení společnosti EMCO, spol. s r.o

The objective of this bachelor s thesis is an evaluation of the economic development and a proposal of a financial management strategy of Emco spol. s r.o. EMCO company is an important importer and producer of cereal products in the Czech Republic. The focal point of this study is the strategic and financial analysis of this company from the point of view of an external creditor based on publicly available data resources for the time period from 2010 to 2014. The theoretical and methodological part of the study explains the applied methods of strategic analysis which in this case are the PEST analysis and the Porter s five forces analysis. Also in this part the term of financial analysis and its methods applied in the practical part of this study are defined. These methods are vertical and horizontal analysis of financial reports application of accounting rules analysis of indicator ratios working capital analysis analysis of economic value added and chosen indicator systems for complex company evaluation (index IN05 and Kralicek Quicktest). The practical part of this study comprises a characterization of the considered company and an analysis of macroenviromental and microenviromental factors. In the following a financial analysis with results in form tables and charts is conduced. The conclusion of this study contains a summary of the findings, a diagnosis of strengths and weaknesses of for the analysed company and a proposal for its financial management strategy. Even though the sales were rising, the profit decreased in each year, but was still positive. The economic situation of Emco spol. s r.o. got worst in 2014. Nevertheless I would say that potential creditors do not have to be afraid of investing into Emco spol. s r.o. as in my opinion the company has a big potential for growth thanks to the trend of healthy lifestyle.