The diploma thesis deals with evaluation of financial situation of the concerned subject. There are used the tools of analysis of internal and external environment of the company and financial analysis. To create financial analysis are used the two basic techniques, which are the ration analysis and percentage analysis. However, this two analysis are not able to cover the whole problem area, their results are supplemented by other indicators, which are Altman’s Z-score, Kralicek Quick Test and index IN
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