AB „Gubernija“ finansinės būklės analizė

Dombaitė, Kristina

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dc.contributor.author	Dombaitė, Kristina
dc.date.accessioned	2019-07-11T09:32:14Z
dc.date.available	2019-07-11T09:32:14Z
dc.date.issued	2019-06-12
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1795
dc.description	The significance of the financial analysis, objectives and targets were discussed in the paper. The kinds and relative indicators of financial analysis were also clarified. There were reviewed three estimation models of bankruptcy probability. Having applied the key analysis techniques of financial statements, there was carried out the analysis of the financial position in “AB Gubernija”. The problem of the professional BA thesis: most companies do not self-assess the situation of the current position and do not notice possible threats that might arise and cause very bad consequences. Thus, it is important that companies observed their financial position in order to prevent certain risks. The aim of the professional BA thesis: having analysed the financial position in ‘“AB Gubernija’, Ltd, to indicate the bankruptcy probability. Objectives of the professional BA thesis: the financial position in ‘“AB Gubernija’, Ltd. Methods of the professional BA thesis: In the paper, there are analysed the scientific resources by the Lithuanian and foreign authors. There was conducted the horizontal and vertical analysis and one of the relative indicators. The graphic data illustration was presented in diagrams. The estimations were conducted applying the MS Excel spreadsheet. The structure of the thesis. In the theoretical part, there were discussed the concept of the enterprise financial analysis, summarised analysis ways of financial statements, relative indicators and their meaning, clarified the essence of the estimation of bankruptcy probability. In the practical part, there were analysed the financial results of ‘“AB Gubernija’, Ltd and conducted the estimations of the bankruptcy probability. The results of the thesis. Having analysed the financial position in ‘“AB Gubernija’, Ltd, applying the methods of the horizontal and vertical analysis and ones of relative indicators, it was indicated that the Company conducts the performance detrimentally. Annually decreasing sales income and continually increasing cost price due to the increased excise tax decrease the gross margin, and the experienced general costs and administrative expenses increase the experienced loss. In order to decrease the experienced costs/expenses, it is necessary to write off the major part of the completely depreciated property, to renew the machinery, relevant for usage and apply new technologies, using, which, the amount of the manufactured production was increased, and the cost price decreases. Having conducted the forecast of the bankruptcy probability in 3 ways, all they disclosed that it is a high probability for a company to face bankrupt and in order to prevent it; the Company has to increase the authorised capital.	en
dc.description.abstract	Baigiamajame bakalauro darbe atliktas AB „Gubernija“ finansinės būklės vertinimas teoriniu aspektu ir išanalizuota bendrovės finansinė veikla. Teorinėje dalyje aptarta finansinės analizės reikšmė, tikslai, bei iškelti uždaviniai. Taip pat aptarti metodai, kurių pagalbą tikslai įgyvendinti. Praktinėje baigiamojo darbo dalyje atlikta bendrovės dinamikos struktūros ir santykinių rodiklių analizė, bei įvertinta bankroto tikimybė trim skirtingais metodais. Atlikus AB „Gubernija“ finansinės būklės analizę, pastebėta, kad bendrovės finansiniai rodikliai kasmet vis prastėja, visi pokyčiai pateikiami grafiniu būdu. Įvertinus įmonės bankroto tikimybę trim skirtingais metodais prieita išvados, kad bendrovė labai arti bankroto. Išvadose detaliai aptariami gauti finansinės būklės analizės rezultatai.	en_US
dc.language.iso	other	en_US
dc.subject	Finansinės būklės analizė, finansinės ataskaitos, horizontalioji ir vertikalioji analizės, santykiniai rodikliai, bankroto tikimybė	en_US
dc.title	AB „Gubernija“ finansinės būklės analizė	en_US
dc.title.alternative	Research of Financial Position for “UAB Gubernija”	en_US
dc.type	Other	en_US