AB „Vilkyškių pieninė“ apyvartinio kapitalo analizė ir prognozavimas

Jedenkutė, Brigita

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AB „Vilkyškių pieninė“ apyvartinio kapitalo analizė ir prognozavimas

Jedenkutė, Brigita

URI: http://dspace.kaunokolegija.lt//handle/123456789/1826

Data: 2019-06-10

Santrauka:

Baigiamajame profesinio bakalauro darbe, teorinėje dalyje nagrinėjama apyvartinio kapitalo bei su jų susijusių rodiklių samprata, prognozavimo esmė, reikšmingumas bei aptarimai prognozavimo metodai. Praktinėje dalyje atliekama AB „Vilkyškių pieninė“ apyvartinio kapitalo bei su juo susijusių rodiklių analizė, išsiaiškinamos priežastys, kurios nulėmė rodiklių dydžius, taip pat atliekamas apyvartinio kapitalo bei su juo susijusių rodiklių prognozavimas. Išvadose aptariami gauti rezultatai ir pateikiami siūlymai.

Description:

The present thesis is investigation of a joint-stock company ‘Vilkyškių pieninė’, particularly working capital during a period of year 2014 until 2018 and a prediction using company’s financial reports such as balance and profit reports. With a right analysis and evaluation of company’s reference year calculations were made to predict store’s future activity results and negative consequences. The size of working capital shows how company is successfully using short-term assets and it is financing short-term responsibilities. This is one of the first indicators which should be calculated first since it helps to analyze other information. The main problem of the professional BA thesis is negative working capital size depicts that the company is not capable of covering short-term responsibilities with only short-term resources. This might lead to bankruptcy. The aim of the professional BA thesis is to perform working capital analysis and forecast for ‘Vilkyškių pieninė’ Objectives of the professional BA thesis are 1. To analyze working capital from the theoretical point of view; 2. To analyze the working capital of „Vilkyškių Pieninė“; 3. to make a forecast of working capital of „Vilkyškių pieninė“. Methods of the professional BA thesis. Scientific literature and sources analysis, financial indicators analysis, data analysis, prediction methods, graphic visualization, conclusion. The structure. Theoretical part discusses working capital and it is size definitions, introduces indicators and evaluation methods. The practical part consists of working capital and related indicators analysis. Calculations are being made to predict working capital and bankruptcy possibilities. The results. The working capital of the company during the analyzed period is negative. This means that the corporation cannot cover short-term responsibilities using short-term assets. It is a warning about payment problems. Short-term payment and data analysis show that the problem might appear in the upcoming year. The payment problems are related to bankruptcy. The final evaluations depict the possibility of bankruptcy, which according to data analysis, does not reach critical numbers but has a great chance. ‘AB Vilkyškių pieninė’ is offered to make full data analysis (with long-term responsibilities). Beside, detailed bankruptcy possibility analysis is suggested to be made too.

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