Finanční analýza podniku zabývajícího se ubytováním, stravováním a pohostinstvím / Financial analysis of the accommodation, catering and hospitality enterprise

This research focuses on the financial evaluation of companies that operate in arural environment and deal primarily with accommodation, catering and hospitality.Data on enterprises comes from the Albertina database where the data is primarilya corporate financial statements for the years 2013-2017. Based on the data, a socalled average company was created, on which a financial analysis was performed,including an assessment of significant ratios. The results of the analysis show anegative state of rural restaurant facilities for most of the observed period. It wasdefined between 2013-2017. These companies have experienced difficult times, butthere is a promise to reverse this unfavorable situation by the end of the periodunder review. Here, it would be appropriate in the future to continue the analysis toclarify the stabilization of AC (test subject designation) in the coming years.