Pelningumo tyrimas UAB „Beta“

Šimelevičiūtė, Kristina

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dc.contributor.author	Šimelevičiūtė, Kristina
dc.date.accessioned	2019-03-04T07:49:34Z
dc.date.available	2019-03-04T07:49:34Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1009
dc.description	Kristina Šimelevičiūtė. UAB “Beta” Profitability Research. Professional BA thesis. Academic Supervisor lect. Audrius Lukoševičius. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. Good profitability indicators are relevant for all companies that seek profits. After analyzing profitability indicators, it is possible to find out about how good company manages to make profits from its core business. What‘s more, it is possible to find out about company management efficiency, its investment profitability, earnings on dividends and many other important factors. Paperwork problem: In order to stay competitive in the certain market the evaluation of enterprise profitability and ability to adapt to changing market conditions is crucial to company success. The purpose of this paperwork - To evaluate UAB „Beta“ company profitability by analyzing its financial results and factors that impact profitability changes. Methods: Analysis of methodical and scientific literature sources, SWOT analysis, UAB „Beta“ dynamics and structure analysis, the analysis of relative financial statements, comparative data analysis, graphical representation, PPP, SGR forecasting method. Paperwork structure: This paperwork consists of two parts: theoretical and practical. In the first part, the following aspects were discussed: The significance of profitability, profitability indicators, profitability analysis and forecasting methods, environmental factors that determine or impact profitability changes. The second part consist of UAB „Beta“ activity analysis, SWOT analysis, company financial statement analysis, profitability indicators analysis as well comparative profitability indicators analysis is discussed. What‘s more, second part also includes enterprise financial results forecast and company organizational analysis. Paperwork results: After analyzing the profitability of a company, the decrease in certain coefficients was found. In 2017, both sales revenues and costs decreased significantly. The main reason of this phenomenon is that the number of public procurement tenders and the number of signed contracts decreased. It is forecasted that the company‘s financial results will be lower in the upcoming years. However, it is thought that the latter factor will not have significant impact to company profitability indicators. Hence, coefficients will remain similar to previous year. This paperwork consists of 49 pages, 9 tables, 23 figure, 38 references and sources of information, 12 appendices.	en
dc.description.abstract	Visoms pelno siekiančioms įmonėms yra aktualu, kad pelningumo rodikliai būtų kuo geresni. Pagal šiuos rodiklius galima sužinoti kaip įmonei sekasi uždirbti iš pagrindinės veiklos, valdymo efektyvumą, investicijų pelningumą, uždirbamus dividendus, neigiamas ir teigiamas įmonės darbo ypatybes ir dar daug kitų svarbių aspektų. Kadangi šiomis dienomis konkurencija yra labai didelė, norint sėkmingai vykdyti veiklą svarbu vertinti įmonės pelningumą ir nustatyti priežastis lemiančias pelningumo pokyčius. Šiame bakalauro darbe yra aptariamas pelningumas ir jo svarba, nagrinėjami aplinkos veiksniai lemiantys pelningumo pokyčius, pristatomi analizės ir prognozavimo metodai, atliekamas organizacijos tyrimas, finansinių ataskaitų analizė, pelningumo rodiklių analizė, palyginamoji pelningumo rodiklių analizė ir finansinių rezultatų prognozė.	en_US
dc.language.iso	other	en_US
dc.subject	Pelningumas, finansinių rezultatų analizė, veiksniai.	en_US
dc.title	Pelningumo tyrimas UAB „Beta“	en_US
dc.title.alternative	UAB “Beta” Profitability Research	en
dc.type	Other	en_US