Santrauka:
Šio darbo tikslas yra išanalizuoti ir prognozuoti UAB „Kauno švara“ pelningumą. Pirmoje darbo dalyje yra teoriškai išnagrinėta pelno ir pelningumo reikšmė, santykinių pelningumo rodiklių klasifikavimas. Taip pat yra išnagrinėti prognozavimo teoriniai aspektai ir jo metodai. Antroje darbo dalyje yra pateikta trumpa informacija apie tiriamą įmonę. Atlikta įmonės detalizuotos pelno (nuostolių) ataskaitos bei pelningumo santykinių rodiklių analizė. Taip pat yra atlikta įmonės finansinių ataskaitų prognozavimas ateinantiems metams, kuriomis remiantis prognozuojami pelningumo rodikliai.
Description:
Profit is one of the most important performance indicators of a company. All companies by default have high interest in earning high profits. Higher profits means efficient management and good future prospects. All of these reasons signify that during the life of the company profits are essential to stay in the current market. In order to properly assess results of the business, relative profit analysis is very important. The findings of this analysis show the real results of the business‘s processes, which assist in making key decisions in the organisation and affect its future. To achieve the best performance companies should be highly interested in working towards increasing their profit and performance indicators. The main problem of the professional BA thesis is insufficient attention to profit results by company managers. The aim of the professional BA thesis is – to analyse and forecast „UAB Kauno švara“ profit results. Methods of the professional BA thesis: analysis of relevant literature and other information sources, financial statement analysis, comparative data analysis, relative financial indicator analysis, forecasting, data visualisation in graphs and charts. The structure. The first part of this thesis consists of theoretically analysed profit definition and meaning as well as relative profit indicator classification. It also holds sections about analysed theoretical aspects of forecasting and its methods. The practical part of the thesis holds a short section on key information on the analysed company; followed by a detailed profit and loss statement analysis, calculated and evaluated profit indicators. Finally, the thesis also holds forecast of financial statements and profit indicators of the company. The results. After evaluating the profit indicators of JSC „Kauno švara“ it has been concluded that the company is profitable.Also, after conducting the forecast for the next year, it has been found that with any forecasting method used in this thesis, the company is expected to remain profitable for the foreseeable future.