AB „Gyvulių produktyvumo kontrolė“ pinigų srautų analizė ir prognozė

Gerybaitė, Ernesta

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AB „Gyvulių produktyvumo kontrolė“ pinigų srautų analizė ir prognozė

Gerybaitė, Ernesta

URI: http://dspace.kaunokolegija.lt//handle/123456789/1813

Data: 2019-06-10

Santrauka:

Darbe išanalizuota pinigų srautų esmė ir reikšmė įmonės finansų valdymui, paaiškinta pinigų srautų ataskaitos sandara ir sąsajos su kitomis įmonės finansinėmis ataskaitomis, teoriškai pagrindžiami pinigų srautų analizės bei prognozavimo metodai. Antroje darbo dalyje atlikta įmonės pelno (nuostolių) ataskaitos ir balanso horizontalioji bei vertikalioji analizė ir parengtos 2019 m. prognozinės ataskaitos. Remiantis pelno (nuostolių) ataskaitos ir balanso duomenimis bei bendrovės skelbiama papildoma informacija, sudaryta pinigų srautų ataskaita netiesioginiu būdu. Pinigų srautų ataskaita išanalizuota taikant horizontaliosios ir vertikaliosios analizės metodus, atlikta pinigų srautų finansinių santykinių rodiklių, susijusių su įmonės pelningumu, mokumu, grąža ir apyvartumu analizė ir prognozė.

Description:

Cash inflows and outflows are best reflected in the cash flow statement. The statement shows the changes in money from operation, investment and financial activities. Cash flow is very important for future forecasting, helps to assess the current situation and to make finance management decisions. The main problem of the professional BA thesis what the benefits for the company of cash flow analysis and forecasting? The aim of the professional BA thesis is to analyze and forecast cash flows of UAB “Gyvulių produktyvumo kontrolė”. Objectives of the professional BA thesis are: 1. To investigate the significance of cash flows for the company's financial management; 2. Theoretically justify the methods of cash flow analysis and forecasting 3. To perform analysis and forecast of profit, loss and balance statements; 4. Predict the cash flow statement and evaluate the usefulness of the information for the company. Methods of the professional BA thesis. Analysis of literary sources, analysis and comparison of company information sources and company financial reporting documents. The structure. The paper consists of an introduction and two main parts - the theoretical part and the analytical part, conclusions and recommendations, references, appendixes (tables, pictures, etc.). The first part of the thesis presents theoretical Aspects of Cash Flow: the significance of the company's financial management in a business enterprise, explanation of the concept of cash flow statement and its classification, the presentation of the cash flow statement in the company's financial accountability is discussed. Analytical and forecast methods are theoretically justified. The second part is practical Cash flow analysis and forecast for years 2014-2019 of the company. Based on the analysis of profit (loss), balance sheet and additional data published by the company, the cash flows report was made of indirect method. Horizontal and vertical analysis of the cash flow statement has been carried out. Cash flows financial relative ratios have been calculated and analysis was performed related to the company's profitability, solvency, return and turnover. The analysis of the cash flow statement shows that the company is unable to cover its financial and investment cash flows through its main cash flow. The company was offered to look for ways to increase cash flow from its core business.

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