Analiza sprawozdań finansowych na podstawie Firmy Handlowo-Produkcyjno-Usługowo-Transportowej WAC-WOJ Spółka Jawna
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Data
2013-08-30 06:15:31
Autorzy
Tytuł czasopisma
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Wydawca
Abstrakt
Działalność jednostek gospodarczych wiąże się z podejmowaniem decyzji, poprzedzonym oceną ich stanu finansowego. Instrumentem oceny działalności przedsiębiorstw jest analiza finansowa. Pracy dotyczy analizy finansowej dokonanej pod kątem zmian w sytuacji, w jakiej znalazła się firma Wac-Woj wskutek kryzysu. Na potrzeby pracy sformułowano hipotezę badawczą, iż analiza finansowa służy podejmowaniu trafnych decyzji i skutecznie wspiera proces zarządzania. Została ona poddana weryfikacji w trakcie prowadzonych badań. Dogłębnej analizie poddano także stan finansów firmy za 2010-2012. W tym okresie firma miała poważne kłopoty finansowe, co zmusiło jej zarząd do radykalnych zmian, które przyniosły w badanym okresie oczekiwany skutek. Firma zaczęła generować zysk i powoli stabilizować swoją sytuację finansową. Wszystkie działania zostały podjęte po dokładnej analizie sprawozdań finansowych. Najbliższe lata pokażą na ile te działania były słuszne i czy pozwolą one na odbudowę pozycji firmy na lokalnym rynku. Jeśli firma nie zmieni obranego kursu, to powinna wkrótce osiągnąć zamierzone cele.
The sphere of activities of economic units is connected with making some decision which comes before their financial valuation. The financial analysis is its tool of firms work valuation. This paper deals with the financial analysis done on the grounds of some transitions which were made because of crisis in Wac-Woj firm. For the purpose of this paper, there was made a research hypothesis which says that the financial analysis sides with making proper decision and successfully supports the process of management. The hypothesis was verified during conducting researches. The financial condition of Wac-Woj Firm in years 2010-2012 was put through deep ananysis. At the time of my analysis, Wac-Woj firm has had some heavy financial problems and its management was forced to do some radical changes which finally caused desired effects even at the stage of my researches. The Firm started to make profits and slowly stabilized its financial situation. All activities were done after full analysis of financial reports. The next years will show if the undertaken activities are proper and if they allow to restore the position of Wac-Woj Firm in the local area. The Firm should soon reach the wilful goals if it won’t change the taken policy.
The sphere of activities of economic units is connected with making some decision which comes before their financial valuation. The financial analysis is its tool of firms work valuation. This paper deals with the financial analysis done on the grounds of some transitions which were made because of crisis in Wac-Woj firm. For the purpose of this paper, there was made a research hypothesis which says that the financial analysis sides with making proper decision and successfully supports the process of management. The hypothesis was verified during conducting researches. The financial condition of Wac-Woj Firm in years 2010-2012 was put through deep ananysis. At the time of my analysis, Wac-Woj firm has had some heavy financial problems and its management was forced to do some radical changes which finally caused desired effects even at the stage of my researches. The Firm started to make profits and slowly stabilized its financial situation. All activities were done after full analysis of financial reports. The next years will show if the undertaken activities are proper and if they allow to restore the position of Wac-Woj Firm in the local area. The Firm should soon reach the wilful goals if it won’t change the taken policy.
Opis
Słowa kluczowe
sprawozdanie finansowe, analiza finansowa, zysk, strata, rentowność, zadłużenie, financial reports, financial analysis, profits, wastage, earning capacity, debts