AB „Kauno energija“ pinigų srautų tyrimas

Karpavičiūtė, Viktorija

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AB „Kauno energija“ pinigų srautų tyrimas

Karpavičiūtė, Viktorija

URI: http://dspace.kaunokolegija.lt//handle/123456789/900

Data: 2018-06-05

Santrauka:

Nuolat patiriant pinigų stygių išauga grėsmė atsidurti ties bankroto riba, todėl labai svarbu atsakingai ir tinkamai valdyti pinigų srautus. Pinigų srautų ataskaitai nėra skiriama tiek dėmesio kiek kitoms finansinėms ataskaitoms, nors ši ataskaita turi didelę svarbą vadovams, darbuotojams, akcininkams, kreditoriams bei investuotojams. Iš jos galima spręsti apie įmonės mokumą, jos patikimumą sumokėti dividendus, palūkanas bei kitus finansinius įsipareigojimus.

Description:

Viktorija Karpavičiūtė. AB „Kauno energija“ cash flow research. Final thesis. Supervisor doc., dr. Arvydas Kazakevičius, Accountancy and Finance Departament, Faculty of Management and Economics, Kauno kolegija/ University of Applied Sciences. Job description. Each company successfully develops its activities, seeks to make a profit .However company’s ability to earn profit does not show the true situation and financial stability. Issue of constantly having lack of money can cause bankruptcy so it is crucial to manage cash flow responsibly and properly. The cash flows report does not get enough attention, as other financial reports, however this report is significant to executives, employees, shareholders, creditors and investors. From it company’s solvency as well as the credibility of paying dividends and other financial obligations can be judged. Job issue. Modern business is based on high competition, risk, and there are various risks, failures and successes. Thus in order to remain and effectively compete it is necessary to analyse not only profit (loss) report and balance but also cash flows. Analysed and properly managed company’s cash flows allows to evaluate the company's financial position and results also to make the right, more reasonable, strategic, optimal solutions and to secure the company's place in the business world. The aim. To examine cash flow at AB ,,Kauno energija“ at 2013-2018 years. Methods of the work. Analysis of Scientific literature, articles, laws and synthesis also analysis of companies documents, accounting reports, is done applying statistics economic analysis methods, graphical representation means, statistical calculations, vertical and horizontal cash flow report analysis, relative cash flow report indicator analysis, cash flow report forecasting. The structure. In the theoretical part cash flows meaning in company and their importance as well as problematics is examined. The indicators and methods used to achieve the purpose of the work are discussed. In the practical part AB ,,Kauno energija“ cash flows report result calculations and their analysis as well as cash flows management evaluation in the company, cash flows report and relative indicators forecast are presented. Job results. Theoretically and practically, analyzed the financial reports of AB ,, Kauno energija " as well as cash flow management peculiarities, conclusions and recommendations are presented. Structure: 12 tables, 21 pictures, 13 perks, 17 literature and information sources, 47 pages.

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