The aim of the thesis is to assess the predictive ability of financial health indicators to predict future business development. Analyze the weaknesses and strengths of individual components of aggregate indicators. The thesis examines the possibilities of prediction in the engineering sector. It evaluates existing creditworthy and bankruptcy models, examines their reliability, specificity and sensitivity. Furthermore, it analyzes individual components of prediction indices. The thesis also creates own multi-criteria prediction models.

The work is focused on using bankruptcy models and appropriate selected indicators on the data set used, and it identifies how crucial it can be for an enterprise to use an inappropriate model or indicators to decide whether to enter into liquidation or insolvency, and how these business aid indicators can prevent larger business damages that would occur if the risk was ignored. It adds value to controlling activities and can influence the possible prediction of the development of financial problems in the enterprise. Selected models and indicators are tested on a database of companies, which is divided into two groups - bankruptcy and non-bankruptcy. It compares the results of the model evaluation by including the gray zone intervals in the calculation with the results when these intervals are removed. The individual models' reliability is tested both on individual groups and in individual years 2013 to 2017. Selected indicators are tested on the bankruptcy group, which best correlates with reality and confirms the correct selection of indicators for possible prediction of bankruptcy

Diplomová práce na základě provedené finanční analýzy organizace Správa železniční dopravní cesty, s.o. hodnotí její finanční zdraví během sledovaného období 2003 - 2005. Diplomová práce je rozdělena na část teoretickou a část praktickou. Teoretická část vymezuje pojem, význam a použití finanční analýzy, vysvětluje důležitost finanční analýzy, popisuje základní používané metody finanční analýzy se zaměřením na ty, které jsou následně aplikovány v části praktické. Praktická část začíná stručnou charakteristikou organizace a následuje samotná finanční analýza SŽDC. Nakonec je provedeno souhrnné hodnocení finanční situace SŽDC pomocí vybraných bonitních a bankrotních modelů.

Main aim of this work is to evaluace the financial situation of STUDENT AGENCY s.r.o. from 2006 to 2010 with the help of financial analysis. Another goal of this thesis is to find main indicators, which has the ability to influence key results of the company. Last goal is to find restrictions, which can limit this key results and find shortcomings, where should company focus on.

The main aim of the master thesis is to compare of different methodologies of financial health models and bankruptcy prediction models and their cause to company classification. The work deals with the applicability of models on the sample of 45 prosperous companies and 45 companies that were initiating in insolvency process. Sample contain about 33 % companies from building industry, 33 % retail, 16,7 % manufacturing industry and 16,7 % of the other industries mainly services. The special kind of contingency table - the confusion matrix - is used in the methodology to calculate sensitivity, specificity, negative predictive, false positive rate, accuracy, error and other classification statistics. Overall model accuracy is obtained as a difference between accuracy and error. Dependencies of models are acquired based on Pearson´s correlation coefficient. The changes (removing of grey zone and testing new cut-off points) in models are tested in the sensitivity analysis. In practise part there are about 12 financial models calculated (Altman Z´, Altman Z´´, Index IN99, IN01 and IN05, Kralicek Quicktest, Zmijewski model, Taffler model and its modification, Index Creditworthiness, Grunwald Site Index, Doucha´s Analysis). Only two financial indicators (ROA and Sales / Assets) in results were important as crucial part for more than one model. Then are classifications of companies in models determined. It shows that the best models according to overall accuracy are Zmijewski and Altman´s Z´´. On the other hand the worst models are index IN99 and both versions of Taffler´s model. The classification is not caused excessively by extreme values, year of the model creation or country of the origin (hypothesis 1). Based on results it is suggested that the bankruptcy prediction is an accurate forecaster of failure up to three years prior to bankruptcy in most examined models (hypothesis 2). It is observed that the type of model and industry influence the classification of models. In the end, the changes based on sensitivity analysis in the worst companies are made. All of three changes have increased overall classification accuracy of models.

The main aim of this study was to evaluate the financial health of a selected group of compa-nies from the construction sector in 2014. The evaluation was conducted on a sample of 500 companies. This sample was initially evaluated through selected bankruptcy models. Followed by a comprehensive evaluation of the sample with using the factor and cluster analysis. Its out-come was the distribution of a sample of companies in the recommended number of clusters on the basis of similarities. For individual clusters of firms they were then created their character-istics and their assistance as well as an overall assessment of a sample of companies.

This diploma thesis deals with credibility models and bankruptcy models as tools for evaluating financial health of company. The aim of this work is an evaluation of credibility models and bankruptcy models. The evaluation is focused on suitability, reliability and predictive ability for use the models in Czech environment. The main body of work constitutes a case study containing an application of eight models on Czech engineering company.The case study is supplemented with professional studies evaluating explanatory power of some models. On the basis of studies' results, the comparison of models was done and were identified their strengths and weaknesses.

This diploma thesis deals with the economic analysis Velkoobchod Heva, spol. s.r.o., which operates in the office and school supplies. The thesis consists of two main parts. The first part is devoted to economic analysis on the theoretical side. On it then follows the practical part, which includes the performance of a selected company and its two main competitors, the results and overall assessment together with recommending proposals. The practical part, which draws on publicly available sources and internal corporate data lies in analyzing the economic and financial situation of the company by external methods and internal analysis, which monitors the time period between the years 2010-2014. The results of the main indicators of financial analysis are then compared with the industry and competitors, thus it was found that the company Heva achived worse results than competing firms selected and industry. Based on the results of positive and negative factors affecting the operation of the company have been prepared SWOT matrix. In conclusion, the results are interpretedand recommendations are designed to improve the situation of the company.

This thesis evaluates financial situation of the two selected enterprises, namely Transcafe Ltd. and KBJ VELKOOBCHODY Ltd. Both companies operate in wholesale and retail trade with food and have their headquarters in the Central Bohemian region. Financial analysis is provided for the period 2010 - 2014. The horizontal and vertical analyses assess the development of individual items of financial statements in time. Financial health of both organizations is evaluated based on development of these selected items, ratios, differential indicators, ekonomical value added, bankruptcy model and financial standing model. The results of the analyses are summarized and recommendations are proposed for improving the financial situation of the companies.

The diploma thesis deals with elaboration of financial analysis of the business, specialised in production of electroinstalation material. For this reason following companies were chosen: Kopos Kolín Ltd and Spel Ltd. The aim of thesis is, with help of methods and techniques of financial analysis, to evaluate financial situation and economy of both companies during the years 2010-2014. Based on the received results possible measurements for keeping or improving the situation of both companies in future with be suggested. The theoretical part is focused of problems of financial analysis, basic methods and technique according to studying of special literature. The second part deals with application and evaluation of selected parametres in both companies, based on data receivend from accounting document. The thesis conclusion sums up the obtained results. Possible recommendations for keeping or improving of the recent situation of the companies are added.