UAB „Kauno švara“ sąnaudų tyrimas

Valackonis, Ernestas

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dc.contributor.author	Valackonis, Ernestas
dc.date.accessioned	2019-03-04T08:45:34Z
dc.date.available	2019-03-04T08:45:34Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1019
dc.description	Ernestas Valackonis. UAB “Kauno švara” Expenditure Research. Professional BA thesis. Academic Supervisor - Lecturer Irena Klimavičienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 72 pages. The goal of each profit-making organization is to get a better result from its activities. The results of a company depend on a variety of factors that affect profit in one way or another. There is no single company that does not incur any expenses in the course of its activities. Expenses, as an integral part of the company's activities, must be constantly regulated to achieve the best possible results. This can be done by analysing expenses and profitability indicators, which will show how costs affect the company's performance. The main problem - Most of the company's executives are looking for ways to achieve more sales or expand their business, but do not pay attention to how the company's profit is affected by the expenses incurred and does not consider the possibility of controlling theses expenses that are more likely to affect company profits and profitability indicators more than a higher sales volume. The aim - Analyse expenses of the company UAB "Kauno švara". Methods of the research– Analysis and synthesis of scientific, literary and statistical data, analysis of dynamics and structure, relative, comparative data analysis and forecasting, graphical data representation, statistical forecasting methods, Excel calculator. The structure – BA consists of 2 parts. The theoretical part deals with the concept of expenses and their classification, significance and methods of analysis, the impact of inputs on profit and profitability, and the prediction of profitability determinants. Practical part of the work describes activities of UAB “Kauno Švara”, analysed in 2013-2017, financial statements and cost analysis. Calculated profitability indicators and comparison with results of similar companies. After analysing the value of expenses and their influence on the company's results in the theoretical aspect, the cost analysis of UAB “Kauno Švara” was performed. The research revealed that the company's most profitable year was 2014, when not only there was a leap in sales but a significant drop in expenses as well, and in the following years, the situation began to deteriorate due to a sharp rise in sales expenses and general and administrative costs. The work consists of 72 pages, 19 tables, 22 figures, 31 references and sources of information, 6 appendices.	en
dc.description.abstract	Kiekvienos pelno siekiančios organizacijos tikslas yra iš savo veiklos gauti ko geresnį rezultatą. Veiklos rezultatai priklauso nuo daug įvairių. Vienas svarbiausių veiksnių yra sąnaudos, kurias patiria kiekviena įmonė. Sąnaudos, kaip neatsiejama įmonės veiklos dalis, turi būti nuolat reguliuojamos norit pasiekti kuo geresnių rezultatų.	en_US
dc.language.iso	other	en_US
dc.subject	Sąnaudos, tyrimas, veiklos rezultatai, pelningumas, prognozavimas	en_US
dc.title	UAB „Kauno švara“ sąnaudų tyrimas	en_US
dc.title.alternative	UAB “Kauno švara” Expenditure Research	en
dc.type	Other	en_US