UAB „Kauno autobusai“ finansinių rezultatų prognozavimas ir analizė

Liaugminaitė, Indrė

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dc.contributor.author	Liaugminaitė, Indrė
dc.date.accessioned	2019-08-05T08:28:20Z
dc.date.available	2019-08-05T08:28:20Z
dc.date.issued	2019-06-11
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1831
dc.description	It is essential for each company to carry out the forecast and analysis of financial results. The forecasting of the financial results of a company allows identifying any possible problems preventing a company from successful continuing with its activities at an early stage and avoiding them. In modern business activities, the analysis of financial results helps to identify financial aspects of the company’s activities, to estimate a current situation and future prospects. Problem of the work. It was noted during the research that it was rather complicated for analysts to estimate the financial results of the company. Due to a great variety of analysis indicators and forecasting methods, it is difficult to decide which of them could show the most accurate results. By selecting inappropriate methods of analysis or forecasting, the management of the company may be misleading and serious troubles may be caused. The aim of the work is to carry out the forecast and analysis of financial results of “UAB Kauno autobusai“. Methods of the work. Theoretical analysis of scientific literature sources, comparative analysis of company’s data, data collection, information processing, comparing, detailing, summarizing and graphic representation, vertical analysis of financial accounts, analysis of relative values. Structure of the work. The theoretical part of the work examines the significance of company’s finance management and financial analysis, the role of forecasting and planning in finance management of the company, presents descriptions of relative values of financial analysis as well as quantitative methods of forecasting. The practical part of the work presents characteristics of “UAB Kauno autobusai“, the forecast of financial accounts for the year 2019, the analysis of financial results in the year 2014 to 2019, and the comparative analysis of financial results of UAB “Kauno autobusai“ and UAB “Vilniaus viešasis transportas“. Results of the work. The analysis of financial accounts of UAB “Kauno autobusai“ have shown that financial results of the company were very good in the year 2014 to 2015, the company has suffered loss in 2016, and in 2017 to 2018, the results of company have improved, and it is expected that results will continue to improve in 2019. A likelihood of bankruptcy over the coming years is very small. Despite small volumes of assets owned by UAB “Kauno autobusai“, the company is unable to use assets efficiently. Due to this, the company earns fewer receipts from sales. Since solvency liquidity values from 2014 to 2019 are medium, the management of the company should use the structure of financial resources more carefully in order to improve financial results.	en
dc.description.abstract	Teorinėje darbo dalyje nagrinėjama įmonės finansų valdymo ir finansinės analizės reikšmė, prognozavimo ir planavimo vieta įmonės finansų valdyme, pateikiami finansinės analizės santykinių rodiklių aprašymai bei kiekybiniai prognozavimo būdai. Darbo praktinėje dalyje pateikiama UAB „Kauno autobusai“ charakteristika, 2019 metų finansinių ataskaitų prognozė, finansinių rezultatų analizė 2014–2019 metais bei UAB „Kauno autobusai“ ir UAB „Vilniaus viešasis transportas“ finansinių rezultatų palyginamoji analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Finansinė analizė, prognozavimas, finansiniai rezultatai	en_US
dc.title	UAB „Kauno autobusai“ finansinių rezultatų prognozavimas ir analizė	en_US
dc.title.alternative	Research of Financial Results and Forecasting for “UAB Kauno autobusai”	en_US
dc.type	Other	en_US