Santrauka:
Teorinėje darbo dalyje apibrėžiamos pelno ir pelningumo sąvokos, įvardijami pelningumo analizės metodai. Praktinėje darbo dalyje įvardijamos Lietuvos akcinės bendrovės, apibrėžiamos pienininkystės sektoriaus akcinių bendrovių charakteristikos, pateikiama akcinių bendrovių pelningumo lyginamoji analizė.
Description:
The main problem of the professional BA thesis is different profitability. Activities and conditions look alike. But the company's different policy gives different results. The aim of the professional BA thesis is analyze and compare the Lithuanian dairy sector Companies of profitability. Objectives of the professional BA thesis are: to estimate data and data to analyse the meanings and functions, to analyse and classify and to present results and draw conclusions. Methods of the professional BA thesis – In the scientific literature, statistics, public companies reporting an analysis of profitability indicators calculations analizavuojant, lyginimant and įvertinimant them see why and how businesses operate. By studying the scientific literature, it is clear that profit and profitability are closely related words meaning different things. This is closely related to the concept of belonging to each other. The gain is treated as income earned, and expenses incurred result. Performance is linked to the company's ability to earn profits. Thus, the company, in order to effectively manage, measure, predict and control the profit (profitability) have a profit and profitability analysis to assess the changes in the factors determining the profit. Such analysis helps company managers to compare their work and its competitors, to analyze the factors affecting profitability. The statistical analysis of data, limited liability companies reporting analysis helps to make it. After analyzing the data, it is possible to evaluate and compare them. One of the largest agricultural sector in Lithuania is the dairy sector. In this sector, recycling comprises more than 90 per cent of raw milk. The sector is dominated by the leading public companies, public trading of its shares and publicizing company financial data. Lithuanian AB “Vilkyškių pieninė”, “Rokiškio sūris”, “Pieno žvaigždės”, “Žemaitijos pienas” These modern companies create many jobs and actively contribute to the country's economic development. They not only deal in the Lithuanian market but also abroad, in Europe. The analysis of the company's financial statements can be concluded that they are the leading Lithuania regulators companies of milk product market. The branches branch index quite identical to their performance. When comparing companies with each other, it is seen that equal working conditions companies have different management plans, strategy on a. Company “Rokiškio sūris” yield visible results consistency branch indicators, the lowest figure is leaping in terms of sales, assets and capital profitability. Companies “Vilkyškių pieninė” and “Žemaitijos pienas” yield results vary, the company quite easily susceptible to changes in the market occurring. Profitability indicators are relevant to both investors and shareholders and managers. They describe the state of the leading company, the benefits that can be obtained. Therefore, a comparison of the profitability of the largest companies in the same area shows that nearly identical operating conditions of companies engaged in similar production can react differently to external factors.