AB „Vilkiškių pieninė“ pelningumo tyrimas

Gorlovas, Naglis

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dc.contributor.author	Gorlovas, Naglis
dc.date.accessioned	2019-01-21T09:01:01Z
dc.date.available	2019-01-21T09:01:01Z
dc.date.issued	2018-06-04
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/282
dc.description	Naglis Gorlovas has conducted a research on the profitability of the company AB „Vilkyskiu Pienine“. The research was conducted as a final year project in Kaunas University of Applied Sciences, Supervisor lecturer Lina Paliulienė, Kaunas University of Applied Sciences Faculty of Management, economics, and finances. The analysis is conducted to evaluate the profitability of the company. It is important for a company to investigate it’s selling and market sections because it helps to evaluate the financial, productional and commercial capabilities of the company Working Environment. The company is not paying enough attention to the statistical predictions such as profitability and income analysis. Analysis of this data could help to prognose the further actions of the company and it could help to point out the difficulties happening in the business. However, most of the companies do not pay attention to the detailed financial analysis of the market, and that prevents them from predicting the future business opportunities. This leads them to the financial risks, such as losing customers and decreased sales. The professional issue. Usually, the companies pay not enough attention to the analysis of the separate factors of profitability, such as profit analysis and profit prediction. The data from this analysis can help the business to reveal the current financial situation, but it also can help to set up the improvement guidelines within the company. Predictive analysis helps to prepare for the future situations in business. However, most of the companies do not pay enough attention to the factor analysis of their profit and predicting the business outcomes. As a result, companies face the risks that might compromise their future development, The goal of the study: Analyze the factors affecting the „Vilkyškių pieninė“ company profitability. Methods of the research: the methods employed in the work: analysis of scientific literature and other sources of information, method of comparison, synthesis of theoretical information, summarizing. The following research methods were used to prepare the analytical part of the Bachelor's thesis: financial indicators analysis (horizontal and vertical analysis of balance and profit (loss) reports, analysis of profitability indicators), forecasting methods (moving average method and exponential smoothing), comparative analysis of data, graphical representation of data, summarizing. The structure: Bachelor thesis consists of two parts - theoretical and practical. The theoretical part analyzes scientific literature and the opinion of different authors about the concept and meaning of profit and profitability, its classification and methods of forecasting. In the practical part of the work, profit and profitability indicators are analyzed to evaluate how the company compare against its competitors. Financial Indicators for 2018 are also forecasted. Comparing profitability indicators of AB „Vilkiškių pieninė“ and its competitors AB „Žemaitijos pienas“ and AB „Pieno Žvaigždės“ in 2013-2017, it can be stated that AB "Vilkiškių Pieninė" has the best profitability indicators. Although the profitability indicators of the company in 2014 and 2015 are bad or unsatisfactory, due to lower net profit or net loss. AB „Vilkiškių pieninė“ profitability indicators are rather good and better than its competitors profitability indicators in 2013, 2016 and 2017. Forecasting the profitability of AB „Vilkiškių Pieninė“ for 2018 exponential smoothing and moving average method was used. In 2018, profitability indicators will decrease compared to 2017 profitability indicators. When comparing used methods based on better profitability indicators, it is clear that the exponential smoothing method predicts better profitability indicators than the moving average method. The work consists of 49 pages, 4 tables, 16 figures, 23 references and sources of information, 13 appendices.	en
dc.description.abstract	Baigiamajame darbe analizuojamas įmonės pelnas ir pelningumas. Pelningumo rodiklių analizė ir prognozė yra aktuali kiekvienai pelno siekiančiai įmonei, nes galima objektyviau įvertinti finansinę, gamybinę, komercinę ir investicinę įmonės veiklą. Pelnas apibrėžiamas kaip uždirbtų pajamų ir joms patirtų sąnaudų skirtumas. Kiekvienos pelno siekiančios įmonės tikslas uždirbti kuo daugiau pelno, todėl galima teigti, kad pelno ir pelningumo rodikliai - vieni iš svarbiausių rodiklių įmonės finansuose. Įmonės pelną įtakoja ir ekonominė aplinka. Sparčiai augant ekonomikai, įmonių uždirbamos pajamos didėja ir tai daro geresnius pelno ir pelningumo rodiklius, tačiau pasikeitus ekonominei aplinkai rodikliai gali sumažėti dėl atsiradusių netinkamų sąlygų kaip mažos perkamosios jėgos, infliacijos ar pan. Vertinant įmonės veiklos pelno ir pelningumo rodiklius ir prognozuojant ateities tikslus, reikia atsižvelgti ir į ekonominę aplinką.	en_US
dc.language.iso	other	en_US
dc.subject	Pelno ir pelningumo analizė, prognozavimas	en_US
dc.title	AB „Vilkiškių pieninė“ pelningumo tyrimas	en_US
dc.title.alternative	A research on the profitability of the company AB „Vilkyskiu Pienine“	en
dc.type	Other	en_US