AB „Klaipėdos nafta“ finansinės būklės analizė

Jumatovaitė, Julija

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AB „Klaipėdos nafta“ finansinės būklės analizė

Jumatovaitė, Julija

URI: http://dspace.kaunokolegija.lt//handle/123456789/1798

Data: 2019-06-12

Santrauka:

Teorinėje dalyje nagrinėjamos finansinės būklės sąvokos, finansinės analizės reikšmė ir metodai, tai pat išnagrinėjami bankroto tikimybės modeliai. Analitinėje dalyje pateikiami horizontaliosios ir vertikaliosios bei santykinių rodiklių analizės rezultatai, bankroto tikimybės prognozavimo vertinimas pagal E. Altman ir G. Springate bankroto prognozavimo modelius.

Description:

Description of bachelor thesis: Bachelor thesis describes the financial situation, the significance of the financial analysis revealed and the sources of information. Methods of the financial analysis are used and the significance of the bankruptcy probability. In order to assess the effectiveness of applied financial analysis methods, JSC "Klaipėdos NAFTA" and the analysed financial statements were selected. The main problem of the bachelor thesis: Selection and application of financial analysis methods in order to reveal the true Financial position of JSC "Klaipėdos NAFTA". Objectives of bachelor thesis: To assess the financial position of JSC "Klaipėdos NAFTA" for the 2014 to 2018 years. Methods of the bachelor thesis: Use of literature and informational sources of Lithuanian and foreign authors to analyse theoretical aspects of financial position, examining horizontal, vertical and relative analysis methods and the probability of bankruptcy forecasting in accordance with the forecasting models for bankruptcy probability prediction of E. Altman and Springate. The structure: The final work (thesis) consists of two sections. The theoretical part examines the concepts of financial position, the significance of the financial analysis and the methods used to examine the probability of bankruptcy. The analytical part shows the results of the analysis of horizontal and vertical and relative indicators, the forecasting of the prediction of the probability of bankruptcy in accordance with the forecasting models of E. Altman and Mr Springate's bankruptcy. The results and offers: in the final work (thesis) it is established that financial analysis is used to monitor the enterprise's financial position. The most popular methods of financial analysis are horizontal, vertical and relative analysis of indicators. An analysis of the financial situation of JSC "Klaipėdos NAFTA" showed that the company's sales revenue increased significantly during the analysis period. The company's assets increased with the acquisition of various equipment and receivables. Loans have been received for a variety of projects, which has led to increased commitments. The use of data for 2018 years has shown that bankruptcy risks are high in the company. After calculating the probability in all of the year analysed, the risk is reduced after the projected project has been completed and the intensive implementation of new risks increases. Quick implementation of projects in intensive execution would reduce the increasing likelihood of bankruptcy.

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