UAB „Gforma“ finansinės būklės analizė

Gribovskė, Ieva

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UAB „Gforma“ finansinės būklės analizė

Gribovskė, Ieva

URI: http://dspace.kaunokolegija.lt//handle/123456789/1797

Data: 2019-06-12

Santrauka:

Darbe apibūdinami finansinės būklės analizės tikslai ir uždaviniai, įvardijami finansinės analizės šaltiniai ir tyrimo būdai, nurodomos finansinės analizės rūšys ir santykiniai rodikliai bei palyginami du bankroto tikimybės prognozavimo modeliai. Naudojant pagrindinius finansinės analizės metodus ir santykinius rodiklius atliekama UAB „Gforma“ finansinė analizė.

Description:

The paper involves the description of the aims and objectives of the financial position; there are entitled the sources of financial analysis and its ways of research; there are indicated the kinds of financial analysis and ratios, and there are compared two different models intended to the forecast of the bankruptcy probability. The financial analysis of ‘Gforma’, private limited liability company is conducted applying the key methods of financial analysis and ratios. The problem of the paper: the financial analysis is not conducted in major Lithuanian small companies; however, in order to ensure stable and effective company performance, the decision-making has to be based on the results, gained under the financial analysis. The purpose of the paper: having analysed the theoretical aspects of the financial analysis and following the financial data of the company, to assess the financial position of ‘Gforma’, private limited liability company. The methods of the paper: In the paper, there are applied the following methods: the analysis of the scientific literature, data generalization, grouping and comparison. In the empirical part, there was estimated and assessed the financial position of the company, applying the methods of horizontal, vertical and ratio analysis and the methods for the identification of bankruptcy probability. The structure of the paper. In the first unit there is reviewed the research of the financial position following theoretical approach. There explained the research aims, objectives, sources and the research ways. There are discussed the kinds of analysis, ratios and the methods of the bankruptcy probability. In the second unit, there is conducted the on-demand research in the financial position of ‘Gforma’, private limited liability, company. There is conducted the horizontal and analysis of financial statements, and the analysis in ratios and bankruptcy expectancy. The conclusions submitted. The results of the paper. Having conducted the financial analysis of the 2014–2018 at ‘Gforma’, private limited liability company, there were explained the key shifts of dynamics and structure in the financial statements; there were calculated ratios. There were indicated the shift causes. The conclusion is drawn, following the results, gained under the analysis – the company is perspective as it invests in its fixed assets a lot; although, currently, gained return is not very great. The fixed assets is used excellently – it is and profitable and efficient; however, the short-term asset is not profitable and its efficiency is decreasing annually. Due to the capital increase, in the company, the amount to be paid has decreased significantly and so did the other liabilities. Although, during this period, the sales income was increasing in the company; however, the cost price had increased as well as did the other costs/expenses, related to the performance; thus, the net profit had decreased in the company.

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