AB „Beta“ sąnaudų tyrimas

Bitinas, Ąžuolas

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AB „Beta“ sąnaudų tyrimas

Bitinas, Ąžuolas

URI: http://dspace.kaunokolegija.lt//handle/123456789/337

Data: 2018-06-04

Santrauka:

Baigiamajame bakalauro darbe aptarta sąnaudų samprata ir jų svarba įmonėje, išanalizuoti ir įvertinti tinkantys sąnaudų analizei atlikti rodikliai. Išskirti dažniausiai literatūros šaltiniuose sutinkami analizės metodai, atrinkti metodai, pritaikyti praktinėje dalyje. Aptarta prognozės svarba įmonei ir įvardinti jos metodai. Praktinėje darbo dalyje pateikiama horizontali ir vertikali AB „Beta“ sąnaudų analizė, apskaičiuoti teorinėje dalyje išskirti sąnaudų lygio rodikliai, atlikta ir įvertinta 2018 metų finansinių ataskaitų prognozė.

Description:

Ąžuolas Bitinas. AB „ Beta“ Expenditure Research. Professional BA thesis. Supervisor – Lect. Lina Martirosianienė. Accountancy and Finance Department, Faculty of Managament and Economics, Kaunas University of Applied Sciences. Kaunas, 2018. 53 pages. The BA thesis is based on the expenditure research. The topic of this BA thesis is relevant due to the fact that costs are one of the most important variables in the company‘s activities regarding effectiveness. The expenditure is closely tied to the effectiveness, thus why a proper expenses analysis can provide the management with answers as not only to how accurate the decisions were made in the past, but also what should potentially be aimed at in the future. The main problem of the thesis is that the costs and expenses provided in the company‘s income statement show only an abstract calculation regarding the price paid for profits, in other words, absolute expenses sum does not show what kind of resources were used to make profit. For this reason the expenditure analysis is required, during which, gained ratios give the means to properly understand the company‘s financial situation. The aim of the thesis is to analyze expense term, its classification and analysis methods, do AB „Beta“ expenses analysis and financial statement prognosis. The subject matter of the research are AB „Beta“ expenses To reach the aim of the thesis there were analysed and constructed Lithuanian country‘s writers research of expenses and related terms. The expenses of AB „Beta“ were analyzed by the use of horizontal and vertical analysis, performance indicators, graphical presentation, comparison analysis, financial statements‘ prediction. The research of AB „Beta“ expenses has led to the following conclusions: the company incurs more than 70 percent of manufacturing expenses in raw material usage for the production alone, disregarding amortization and depreciation, salaries, operating expenses and other expenses, which brings the company to a dangerous position of having low flexibility and options in case of emergencies and unforseen accidents. The BA thesis consists of 53 pages, 12 tables, 4 pictures, 32 references and 11 appendices.

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