Bankroto tikimybės tyrimas UAB „ATEA“

Švetkauskaitė, Karolina

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dc.contributor.author	Švetkauskaitė, Karolina
dc.date.accessioned	2019-03-04T07:57:41Z
dc.date.available	2019-03-04T07:57:41Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1010
dc.description	Karolina Švetkauskaitė. Bankruptcy probability research of the UAB „ATEA“. Professional BA thesis. Academic Supervisor Assoc. Dr. Arvydas Kazakevičius, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. Kaunas, 2018. 71 pages. The paper presents the opinion of various authors about bankruptcy, the reasons and attributes of it, which warns about the bankruptcy of the company. Also, the complex method of insolvency investigation is applied at the work, on the basis of which the probability of bankruptcy in a particular company is investigated and a forecast of the balance sheet and profit (loss) report is performed. In today's world, bankruptcy is a very topical issue that is spread not only in Lithuania but also in other countries. Many researchers have examined the bankruptcy problems of companies in one aspect - they have investigated the causes of bankruptcy, analyzed financial reports, or developed bankruptcy prediction models. In order to ensure the continuity of the company's business, it is necessary not only to keep track of the absolute data of financial statements, but also to analyze the changes in financial ratios, as well as to apply bankruptcy forecasting models - all of it includes a complex investigation of bankruptcy probability. Such a methodology for assessing the stability and continuity of the company's operations can help not only to predict the probability of bankruptcy in advance, but also to take timely strategic and operational steps to improve the financial management of a company and to stay in a competitive market. The main problem – The complex analysis of the probability of bankruptcy is not sufficiently applied in the financial management of business enterprises. The aim - After analyzing the results of the company's financial position and applying the complex methodology of bankruptcy research, to determine the probability of bankruptcy of the UAB „ATEA“. Methods of the work - Analysis, systematization, general analysis, logical comparative analysis, analysis of company documents, carried out using various methods of statistical and economic analysis - analysis of dynamics and structure, analysis of company financial indicators, application of bankruptcy diagnostic models, graphic representation, are used to perform the work. The structure: The work consists of two parts. In the first theoretical part, the opinions of various authors are systemized about theoretical aspects of bankruptcy - the essence of bankruptcy, the reasons causing it, the signs of this phenomenon and the necessity of bankruptcy diagnosis are discussed. Also, this section discusses about the insights of various authors and scientists on insolvency prevention tools - described the complex methodology of bankruptcy diagnosis. In the second part, are performed a complex retrospective and prospective bankruptcy probability research and the results of the research are systematized. The results of a complex research showed a deterioration in the company's financial performance, although the company generates less profit, bankruptcy has not been established in the company. The management of the company should consider the company's sales and expenditure policies in detail, look for ways to reduce expenses, improve customer debt management, find new customers, and stay on the market. The work consists of 71 pages, 15 tables, 10 pictures, 45 literature and information sources, 8 appendices.	en
dc.description.abstract	Šiandieniniame pasaulyje bankrotas yra labai aktuali problema, paplitusi ne tik Lietuvoje, bet ir kitose šalyse. Daugelis mokslininkų yra nagrinėję įmonių bankrotų problemas kokiu nors vienu aspektu – tyrė bankroto priežastis, nagrinėjo finansines ataskaitas ar sukūrė bankroto prognozavimo modelius. Siekiant užtikrinti įmonės veiklos tęstinumą, reikia ne tik nuolat sekti absoliučius finansinių ataskaitų duomenis, bet ir analizuoti finansinių santykinių rodiklių pokyčius, taip pat taikyti specialius bankroto prognozavimo modelius - visa tai apima kompleksinis bankroto tikimybės tyrimas. Tokia įmonės veiklos stabilumo ir tęstinumo vertinimo metodika, gali padėti ne tik iš anksto nustatyti bankroto tikimybę, bet ir laiku imtis strateginių bei operatyvinių veiksmų įmonės finansų valdymui gerinti ir išsilaikyti konkurencingoje rinkoje.	en_US
dc.language.iso	other	en_US
dc.subject	Bankrotas, tikimybė, tyrimas, finansiniai rezultatai, kompleksinė metodika	en_US
dc.title	Bankroto tikimybės tyrimas UAB „ATEA“	en_US
dc.title.alternative	Bankruptcy probability research of the UAB „ATEA“	en
dc.type	Other	en_US