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UAB „Lo“ pelno ir pelningumo analizė ir prognozavimas

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dc.contributor.author Linkytė, Karolina
dc.date.accessioned 2019-08-05T09:14:14Z
dc.date.available 2019-08-05T09:14:14Z
dc.date.issued 2019-06-11
dc.identifier.uri http://dspace.kaunokolegija.lt//handle/123456789/1832
dc.description The bachelor's thesis contains theoretically grounded directions and methods of profit and profitability of the company. In addition, profit and profitability analysis and forecasting was performed. The obtained results allow to evaluate the financial status of the company. Because the results will help the company's managers make important decisions that will have a positive or negative impact for future activities business The main problem of the professional BA thesis is that "UAB LO" has uneven changes in the indicators, which do not allow earning constant profit. The aim of the professional BA thesis is to analyse theoretical aspects of work and perform analysis and forecasting of financial indicators. Objectives of the professional BA thesis are: 1. To theoretically justify the directions and methods of business enterprise profit and profitability research; 2. To analyse profit of “UAB LO” and evaluate profitability; 3. To carry out forecasting for “UAB LO “in 2019-2020 m. Methods of the professional BA thesis. Research methods of the thesis are literature, companies’ financial reports. To process the data statistically and present graphically, was used “MS Excel “and calculated manually. The theoretical part discusses the significance of profit and profitability and their calculation methods are discussed. The meaning and concepts of financial analysis were also described. It also discusses forecasting and its methods. The practical part of the work introduces the results of the research. Certain methods of profit and profitability were applied, using balance sheet and profit (loss) statements and analysis was carried out. The balance sheet and profit (loss) statements of 2019-2020 were also forecast. The forecasts employing forecasting methods were done according to the sales income (PPP), trend (TRD) and extrapolation (EKS). To sum up, it can be said that the company's indicators are rather volatile, because they change very unevenly, which is influenced by the changes in the financial statement indicators, which have a great influence on the changes. These changes can be seen in the analysis of profit and profitability, where it can be seen what factors were most influential. The company must take some measures to make the indicators less uneven. en
dc.description.abstract Teorinėje dalyje yra aptariamas pelno ir pelningumo reikšmingumas ir jų skaičiavimo metodai. Tai pat buvo aprašomas finansinės analizės reikšmė ir sąvokos. Tai pat yra aptariamas prognozavimas ir jo taikomi metodai. Praktinėje dalyje yra pateikiami tyrimo rezultatai. Buvo taikomi tam tikri pelno ir pelningumo metodai, taikant balanso ir pelno (nuostolių) ataskaitų duomenis ir buvo atlikta analizė. Taip pat yra atlikta 2019–2020 metų balanso ir pelno (nuostolių) ataskaitų prognozė. Atliekant šias prognozės buvo taikomi tam tikri prognozavimo metodai tai yra pagal pardavimo pajamas (PPP), trendo (TRD) ir ekstrapoliacija (EKS). en_US
dc.language.iso other en_US
dc.subject Pelnas, pelningumas, analizė, prognozavimas en_US
dc.title UAB „Lo“ pelno ir pelningumo analizė ir prognozavimas en_US
dc.title.alternative Profit and Profitability Research of “UAB LO” en_US
dc.type Other en_US


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