Bankroto požymių ir tikimybės tyrimas UAB ,,Gama“

Ambrozaitė, Julija

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Bankroto požymių ir tikimybės tyrimas UAB ,,Gama“

Ambrozaitė, Julija

URI: http://dspace.kaunokolegija.lt//handle/123456789/421

Data: 2018-06-04

Santrauka:

Nuolat besikeičianti verslo aplinka, konkurencija tarp įmonių sąlygoja neišvengiamą įmonių bankrotą. Todėl baigiamajame darbe tiriami bankroto požymiai ir tikimybė UAB ,,Gama“. Darbo aktualumą lemia tai, kad ankstyva bankroto tikimybės diagnostika dėl šio reiškinio sukeliamų pasekmių yra labai svarbi ne tik pačiai įmonei, bet ir jos darbuotojams, akcininkams, verslo partneriams, kredito institucijoms. Todėl, siekiant išvengti bankroto ar krizės pasireiškimo įmonėje, kyla būtinybė nuolat tirti veiklos rezultatus bei stebėti ir kontroliuoti finansinę būklę. Teorinėje darbo dalyje apibūdinta bankroto sąvoka, išanalizuotos priežastys ir požymiai, išnagrinėti bankroto nustatymo metodai–tikimybės prognozavimo modeliai ir santykiniai finansiniai rodikliai. Praktinėje dalyje taikant įmonės finansinių ataskaitų duomenis ir teoriškai pagrįstus metodus, tiriama UAB ,,Gama“ bankroto tikimybė: išanalizuoti bankroto požymiai ir jų priežastys, pritaikyti septyni bankroto tikimybės prognozavimo modeliai, apskaičiuoti ir įvertinti santykiniai finansiniai rodikliai.

Description:

Julija Ambrozaitė. UAB “Gama” Bankruptcy Evidence and Probability Research. Professional BA thesis. Academic supervisor – lecturer Irena Klimavičienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija / University of Applied Sciences. - Kaunas, 2018. 46 pages. Constantly changing environment of the business, competition between firms causes unavoidable bankruptcy of companies. The research explores attribute and probability of the bankruptcy in UAB “Gama“. The relevance of the work determines that early probability diagnostics of the bankruptcy and the consequences of it are very important not only for the company but its workers, shareholders, business partners, credit institutions. This is why trying to avoid bankruptcy or crisis in the company a need arises to constantly research results of a work, supervise and control the financial status. The main problem of the BA thesis. Scientific literature widely discussed signs and causes of bankruptcy, created and gave various methods and models to provide it. Although, the question often comes up in practical work of a financier: „how to identify danger of bankruptcy in company as precisely as possible applying theoretical methods?“ The aim of the BA thesis. To investigate the attribute and probability of the bankruptcy in UAB “Gama“. Methods of the research - analysis of literature sources, analysis of company‘s documents, analysis of financial reports data Dynamics and structure, analysis of relative financial indicators, application of probability models of bankruptcy, graphic method, analysis of comparative data and conclusion. Financial calculations made with Microsoft Excel calculator. The structure. In theoretical part of the work is described the concept of bankruptcy, analyzed attribute and probability, analyzed the methods of bankruptcy detection – probability forecasting models and relative financial indicators. In practical part using the company’s financial report data and theoretically based methods, UAB “Gama” is being investigated about its probability of bankruptcy: bankruptcy signs and their causes are being analyzed, seven probability forecast models of bankruptcy are applied, and relative financial indicators are calculated and valued. The results. After analyzing signs of bankruptcy financial signs which have negative impact on UAB "Gama" were noted. Calculated bankruptcy probability models and relative financial indicators showed unstable financial condition of a company and increased probability of bankruptcy. The work consists of 46 pages, 22 tables, 16 figures, 30 references and sources of information, 11 appendices.

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