AB „Grigeo“ veiklos sąnaudų analizė ir prognozavimas

Dobilas, Robertas

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dc.contributor.author	Dobilas, Robertas
dc.date.accessioned	2019-07-11T10:56:38Z
dc.date.available	2019-07-11T10:56:38Z
dc.date.issued	2019-06-10
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1810
dc.description	Companies are always faced with costs in developing, producing or selling products or services. Companies do not have to increase their sales to earn slightly higher profits. Sometimes, it is enough to look more closely at the involved costs and to evaluate ways in which they are regulated. There are cases where the cost is too high compared to others in the same industry working companies. Using costs and profitability analysis, one can find out what costs affect the company’s profits and how it is possible to reduce them. The main problem of the professional BA thesis. Unregulated costs are usually the main reason for the lower profit earned by the company. If the company earns lower profits, company managers try to solve this problem by expanding business or increasing their sales but do not consider the possibilities to reduce their costs. The aim of professional BA thesis to analyze AB “Grigeo” operating costs and determination of their impact on the final company’s result, and to forecast future operating costs and compare them. Methods of the professional BA thesis. Analysis of literary sources and statistics, horizontal and vertical analysis of company financial statements, analysis of profitability indicators, analysis of cost indicators, forecasting, graphical data presentation, and calculations in Microsoft Excel. The structure of the professional BA thesis. The theoretical part presents the definition and classification of costs and summarizes the cost analysis methods. In the practical part, operating costs were analyzed by the vertical and horizontal analysis and a calculation of profitability and cost indicators have been made. In the final part of the thesis, the forecast for 2019 was performed. The results of the professional BA thesis. After the analysis of theoretical information about costs, their types, classifications and methods, it is possible to state that poor regulation of costs could reduce the company’s profits. An analysis of AB “Grigeo” operating costs revealed that they grew every year in the company’s activity. The company expanded its business and because of that general and administrative costs increased. The analysis of profitability indicators showed that the company’s profitability is decreasing. Forecast of the company’s operating costs has shown that next year they should increase. Profit and loss statement forecast shows that next year for the company should be better.	en
dc.description.abstract	Baigiamajame profesinio bakalauro darbe analizuojamos AB „Grigeo“ veiklos sąnaudos ir jų įtaką bendrovės pelningumui. Taip pat atliekama 2019 metų prognozė siekiant sužinoti bendrovės rezultatus. Darbą sudaro: įvadas, sąnaudų rūšių ir analizės teoriniai aspektai, AB „Grigeo“ veiklos sąnaudų ir pelningumo analizė, išvados ir literatūra.	en_US
dc.language.iso	other	en_US
dc.subject	Sąnaudos, pelningumas, prognozavimas, analizė	en_US
dc.title	AB „Grigeo“ veiklos sąnaudų analizė ir prognozavimas	en_US
dc.title.alternative	Operating Costs Research and Forecasting for “AB Grigeo”	en_US
dc.type	Other	en_US