Lietuvos energetikos ūkio akcinių bendrovių pelningumų lyginamoji analizė

Stražnickaitė, Akvilė

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dc.contributor.author	Stražnickaitė, Akvilė
dc.date.accessioned	2019-02-26T10:55:47Z
dc.date.available	2019-02-26T10:55:47Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1008
dc.description	Akvilė Stražnickaitė. Comparative Profitability Research of Lithuanian Energy Public Limited Liability Companies. Professional BA thesis. Academic Supervisor - lecturer Audrius Lukoševičius. Accountancy and Finance Department, Faculty of Management and Economics, Kauno kolegija/ University of Applied Sciences. Kaunas, 2018. 48 pages The main problem of the professional BA thesis – how to estimate profitability ratios of joint stock companies of Lithuania energy economy? The aim of the professional BA thesis – to compare profitability of joint stock companies of Lithuania energy economy. Objectives of the professional BA thesis: 1. to give an overview of theoretical insights on profitability and forecastin research; 2. to compare profitability of comparative joint stock companies based on profitability ratios of AB „Energijos skirtymo operatorius“, AB „Kauno energija“ and AB „Lietuvos energijos gamyba“ for the period of 2012 until 2017; 3. to compare profitability of comparative joint stock companies based on a financial forecast of 2018. Methods of the professional BA thesis – the research explores literary analysis and synthesis. Financial statements of comparative joint stock companies werw used for comparative analysis. To process the data statistically and present graphically, calculations were performed with „MS Excel“. The structure – the professional thesis consists of theoretical and practical aspects. The theoretical aspect discusses the concept of profitability and the description of profitability ratios analysis. The practical aspect of the professional thesis introduces the results of the research of Lithuanian macroeconomics and Lithuania energy economy. In addition, the practical aspect introduces a comparative profitability analysis based on calculated and analyzed profitabily ratios for the period of 2012 until 2017 and a financial forecast of 2018. The results – AB „Energijos skirstymo operatorius“ may be considered as the most efficiently exploiting resources for the profit growing. AB „Kauno energija“ and AB „Lietuvos energijos gamyba“ may be considered as equivalent companies, but AB „Kauno energija“ has a stronger position because of a more stable trends of ratio changes. However, after the prognosis of profitability ratio of sales were seen it was clear that AB „Lietuvos energijos gamyba“ may be capable of overcoming AB „Energijos skirstymo operatorius“ in the future. The work consists of 48 pages, 18 tables, 19 pictures, 30 references and sources of information, 22 appendices.	en
dc.description.abstract	Darbe nagrinėjami Lietuvos energetikos ūkio akcinių bendrovių pelningumo rodikliai. Apžvelgtos pelno ir pelningumo bei prognozavimo sampratos bei pelningumo rodiklių skaičiavimo bei vertinimo metodika. Apžvelgus Lietuvos makroekonomiką ir energetikos ūkio šaką, buvo analizuota ir lyginama AB „Energijos skirstymo operatorius“, AB „Kauno energija“ ir AB „Lietuvos energijos gamyba“ 2012-2017 m. finansinių ataskaitų duomenų pokyčiai ir pelningumo rodikliai. Taip pat, apskaičiuotas prognozuojamas 2018 m. pelningumas. Palyginus pelningumo rodiklius, pateiktos įžvalgos ir išvados.	en_US
dc.language.iso	other	en_US
dc.subject	Energetika, pelningumas, analizė, lyginimas.	en_US
dc.title	Lietuvos energetikos ūkio akcinių bendrovių pelningumų lyginamoji analizė	en_US
dc.title.alternative	Comparative Profitability Research of Lithuanian Energy Public Limited Liability Companies	en
dc.type	Other	en_US