dc.contributor.author |
Grigoraš, Roberta |
|
dc.date.accessioned |
2019-08-05T06:36:19Z |
|
dc.date.available |
2019-08-05T06:36:19Z |
|
dc.date.issued |
2019-06-10 |
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dc.identifier.uri |
http://dspace.kaunokolegija.lt//handle/123456789/1817 |
|
dc.description |
Proper financial management for the company ensures efficient operation of the organization; therefore it is essential to analyze the companies financial condition and factors that influence the companies current and future activities. Analyzing profitability indicators can be used to determine the efficiency of activity, as these relative indicators not only allow to assess the strengths and weaknesses of the company but also to determine the benefits to the company owners, investors, how the company is able to manage costs and assets. The main problem of the professional BA thesis. Enterprises do not trust the usefulness of profitability analysis; therefore, they pay too little attention to the analysis of these indicators, which not only allows evaluating the final result of the company but also indicates the factors influencing the performance of the company, which provides better results in forecasting. The aim of the professional BA thesis. After analysis “UAB Beta” profitability and its trends, forecast and evaluate profitability for 2019. Methods of the research professional BA thesis: scientific literature analysis and synthesis, UAB “Beta” financial statements dynamics and structure analysis, analysis and comparison of relative indicators, forecasting by quantitative and qualitative methods, calculations in Microsoft Excel spreadsheet, graphical data rendering. The structure. The work consists of two parts. In the first part, the analysis of literature sources was carried out, where the theoretical foundations of profitability were found out. Analyzing forecasting methods and determining the importance of profitability forecasting. In the second practical part, the analysis of the dynamics and structure of the profit (loss) report of “UAB Beta” was performed, the relative profitability indicator of the electronic components and boards industry. The financial statements of the company predicted by different methods and the profitability indicators. The results: Analysis of “UAB Beta” reports shows that the company has problems with faster-growing costs in sales revenue, high operating costs especially in general and administrative costs and with too high quantity in reserves. These facts greatly reduce the company’s profitability. The company needs to improve profitability rates by taking into mentioned problems, as only reducing their size will result in significantly better results. |
en |
dc.description.abstract |
Profesinio bakalauro baigiamajame darbe yra pateikti UAB „Beta“ pelningumo analizės rezultatai. Darbe analizuojamas įmonės pelningumas bei lyginamas su elektroninių komponentų ir plokščių gamybos šakos pelningumo rodikliais, nustatomi veiksniai, kurie turėjo įtakos įmonės pelningumui. Skirtingais metodais prognozuojamos įmonės finansinės ataskaitos bei pelningumo rodikliai. Darbą sudaro: įvadas, pelningumo tyrimo teoriniai pagrindai, UAB „Beta“ pelningumo analizė ir prognozavimas, išvados, literatūra. |
en_US |
dc.language.iso |
other |
en_US |
dc.subject |
Pelningumas, analizė, efektyvumas, prognozavimas |
en_US |
dc.title |
UAB „Beta“ pelningumo analizė ir prognozavimas |
en_US |
dc.title.alternative |
Profitability Research and Forecast for “UAB Beta” |
en_US |
dc.type |
Other |
en_US |