AB „Pasvalio žemtiekimas“ finansinių rezultatų analizė ir prognozavimas

Taučkėlaitė, Deimantė

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AB „Pasvalio žemtiekimas“ finansinių rezultatų analizė ir prognozavimas

Taučkėlaitė, Deimantė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1011

Data: 2018-06-06

Santrauka:

Darbe teoriškai pagrindžiama finansinių rezultatų analizės ir prognozavimo nauda įmonės veiklai, pateikiami analizės būdai, kurie padeda atspindėti realią finansinę įmonės būklę ir veiklos rezultatus. Atlikus pelningumo, mokumo, efektyvumo, finansinio stabilumo analizes ir prognozavimą, remiantis AB „Pasvalio žemtiekimas“ finansiniais duomenimis, įvertinama bendrovės finansinė būklė, jos veiklos rezultatai ir ateities galimybės.

Description:

Deimantė Taučkėlaitė. Professional BA thesis. Research of Financial Results and Forecast for AB „Pasvalio žemtiekimas“. Supervisor lecturer Lina Paliulienė. Kauno Kolegija Faculty of Management and Economy, Departament of Accounting and Finances. Kaunas – 2018. 52 pages. In work, theoretically, the benefits of financial results analysis and forecasting for the company's activities are grounded, provided analysis methods, which help‘s to reflect the real financial situation and performance of the company. After analysis of profitability, solvency, efficiency, financial stability analysis and forecasting, based on AB „Pasvalio žemtiekimas“ financial data, the financial position of the company is assessed and it‘s operating results and future opportunities. The problem is that company‘s often pay sufficient attention to the analysis of financial results and they are only satisfied about the main financial indicators. This is not enough to make a realistic assessment of the company's performance, financial position and direction of its improvement. It is necessary to optimally and consistently evaluate the financial results, to understand the company's real status and capabilities, make financial forecasting, on the basis of which future plans could be created, to make the right decisions and to anticipate future changes in future measures. The aim of this thesis - analyze and forecast the financial results of AB "Pasvalio žemtiekimas". Reasearch methods - analysis of literature sources, analysis of the company's financial statements and data, the analysis of relative financial indicators, graphic presentation, company's document analysis is prepared by using a variety of statistical and economic analysis methods, calculations in the MS Excel program. The structure - theoretical part deals with the analysis and forecasting of financial results, based on scientific articles. In practical part, the relative financial indicators of AB "Pasvalio žemtiekimas" and analysis and forecasting are presented, using a 2013 – 2017 sets of financial statements. The Results - after analyzing financial results of AB "Pasvalio žemtiekimas", it can be said that the company is financially stable, works profitable, timely accounts with customers and efficiently uses it’s property. After the company's financial statements forecast in 2018 it’s possible to see a decrease in property and decrease in net profit. This shows that the AB "Pasvalio žemtiekimas" in 2018 will continue to be a stable business. The work consist of 52 pages, 15 tables, 16 pictures, 21 references and sources of information, 15 appendices.

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