UAB „Aqua Jazz“ finansinių veiklos rezultatų tyrimas

Ruseckaitė, Ugnė

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UAB „Aqua Jazz“ finansinių veiklos rezultatų tyrimas

Ruseckaitė, Ugnė

URI: http://dspace.kaunokolegija.lt//handle/123456789/983

Data: 2018-06-06

Santrauka:

Darbe analizuojama finansiniai veiklos rezultatai, jų santykiniai rodikliai bei bankroto tikimybė teoriniu ir praktiniu aspektu. Finansinių veiklos rezultatų analizė atskleidžia, kaip efektyviai įmonė išnaudoja turimus išteklius ir, kaip jai sekasi vykdyti savo pagrindinę veiklą. Bankroto tikimybės analizė padeda nustatyti įmonės bankroto grėsmę. Įmonių vadovai dažnai tinkamai neįvertina finansinės veiklos rezultatų analizės reikšmės, o tai sąlygoja neefektyvų įmonės valdymą. Per mažas dėmesys verslo rizikai ar netinkamas jos valdymas gali pabloginti įmonės finansinius rodiklius netgi privesti įmonę prie bankroto, o išsami finansinės veiklos rodiklių ir bankroto tikimybės analizė padeda kuo ankščiau pastebėti negatyvius reiškinius (neefektyviai naudojamus išteklius) ir apsisaugoti nuo finansinių sunkumų.

Description:

Ugne Ruseckaite. Financial activity results of UAB ”Aqua Jazz”. Professional BA thesis. Academic Assistant Eridanas Jakstas. Accountancy and Finance department, Faculty of Management and Economics, Kauno kolegija/ University of Applied Sciences. - Kaunas, 2018. 46 pages. The following aspects were analysed in the BA: the results of the company’s financial activity and its indicators, theoretical and practical probability of bankruptcy. The analysis of financial activity reveals the efficiency of current company’s resources usage and how successful is the main activity. The analysis of probability of the bankruptcy allows to identify bankruptcy threats. The main problem of the professional BA thesis: heads of the company often do not evaluate the importance of the results of financial activity analysis, which results inefficient management of the company. Insufficient attention to the business risk or inappropriate management of a company can impair the financial performance of the company or even lead to bankruptcy, though the detailed research of the financial activity results allows to notice negative impacts in the early stage (inefficient usage of resources) and to secure the from financial difficulties. The aim of the professional BA thesis is to analyze the concept of the company's financial activities and bankruptcy, to discuss the results of the main financial activity indicators and the importance of analysis of the probability of bankruptcy and to provide the results of analysis on financial performance and probability of bankruptcy of the company "Aqua Jazz" Ltd. Methods of the research are based on the analysis of scientific literature, comparative analysis and methods of financial data analysis. The professional BA thesis consist of two parts: the first is a theoretical part, in which a concept of the company's financial activity analysis and bankruptcy, the main financial ratios, the significance of the horizontal and vertical analysis of financial analysis and the concept and significance of the analysis on concept, probability and significance of bankruptcy for the company were discussed. The second is a practical part in which the main financial ratios of Aqua Jazz, Ltd, the horizontal and vertical analysis of the profit and loss account, and the analysis of the probability of bankruptcy were presented. After the analysis of indicators describing main financial activity results of Aqua Jazz, Ltd. it was asserted that the company does not use its property effectively, has considerable financial commitments, but is able to pay. The threat of bankruptcy was indicated, but during the analysed period, the probability of bankruptcy declined sharply, this was influenced by the decisions made by heads of the company and different strategies of management. To conclude, the continuity of the similar new management policy, Aqua Jazz, Ltd. will successfully continue activities. The work consists of 46 pages, 14 figures, 8 tables, 23 literature and information sources and 4 appendices. Kaunas, 2018.

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