Aνάλυση χρηματοοικονομικών καταστάσεων και αριθμοδεικτών εταιρειών του κλάδου των τηλεπικοινωνίων

View/ Open
Keywords
Χρηματοοικονομικές καταστάσεις ; Αριθμοδείκτες ; Ανάλυση οικονομικών καταστάσεων ; Τηλεπικοινωνίες ; Cosmote ; VodafoneAbstract
This diploma thesis titled "Analysis of financial statements and indexes of companies belonging to the telecommunications sector" was carried out in the context of the Master in Business Administration (MBA) of the University of Piraeus.
Initially, reference is made to some key issues that have to do with the financial statements, such as their analysis and presentation framework, their purpose of writing, the weaknesses they present, their main users etc. Then the most important financial statements that are enforced by the legislation today in all companies are presented in detail and their models are listed.
Below the most important methods of analysis of the financial statements used by the majority of financial analysts today are described and an extensive reference to the analysis is made with the help of indexes that will be applied to the two largest companies operating in the telecommunications sector in Greece.
After that, a description of the state of the telecommunications sector in Greece today with references to telecommunications issues in our country compared to other European countries, the key role of telecommunications in the recovery and growth of the Greek economy, the future industry prospects and many more are presented.
In the last part of the thesis, the financial statements of the two largest telecommunication companies of our country, Cosmote and Vodafone, are analysed with the help of indexes. For the analysis, a wide range of indicators that include liquidity, activity, profitability, capital structure and sustainability ratios, operating costs, and investment indexes are used.
Finally, various conclusions that resulted from the analysis and some suggestions for both companies regarding their future actions are presented.