The business environment is constantly changing. Therefore, it is necessary for
organizations to be able to respond to change. This is where business performance
analysis can help. The diploma thesis focuses on the purpose and usefulness of the
financial analysis, since it provides us with data and information on the financial health of
the organization. The purpose of the diploma thesis was to investigate and demonstrate
the functioning of the selected institution, recognizing financial changes and derogations,
and examining them on the substance. For the chosen topic, I decided that I wanted to
study the financial and accounting field and the business movement of the selected
institution, and offer them guidance for future years. In the diploma thesis, business
performance analysis, financial analysis, performance analysis and business performance
are analyzed and presented. The financial analysis and performance analysis were carried
out on the basis of the analysis of three basic financial statements for 2015, 2016 and
2017. The business performance analysis was carried out by calculating two indicators,
namely return on assets and economy. After the financial analysis and the business
performance analysis, it was found that the financial situation of the selected institution
improves every year. The performance indicators show that the institution is better
aware of the importance of a good asset management every year. It was found that the
financial picture of the institution was somewhat worse in 2015, which is mainly
attributed to the impact of the economic crisis. When preparing my diploma thesis I
encountered various limitations, especially with the financial and accounting features of
the selected institution. This thesis serves the management of the selected institution, for
making stable and right decisions, and as an incentive to make a financial analysis in the
upcoming years.
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