Mokumo ir likvidumo tyrimas UAB „Leta“

Linkutė, Rasa

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dc.contributor.author	Linkutė, Rasa
dc.date.accessioned	2019-01-23T09:32:54Z
dc.date.available	2019-01-23T09:32:54Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/370
dc.description	Description of the Thesis. The research on solvency and liquidity is being accomplished in this BA Thesis. The essence and importance of finance, the analysis of finance and the management of finance in the enterprise are being reviewed. The indexes of solvency and liquidity are being described, the calculation formulas are indicated and the assessments of recommended coefficients according to E. Jakštas and A. Kazakevičius proposed theory are given. The indexes of enterprise are analyzed and compared with other enterprise engaging on the same activity. The issues on solvency and liquidity of enterprise are being searched, the suggestions for improving situation are being proposed. The prognosis based on SGR and linear trend methods was accomplished in the end of the research. The problem of the Thesis. Is the level of solvency and liquidity in UAB “Leta” sufficient? The aim of the Thesis, having analyzed financial reports of UAB “Leta”, to accomplish the analysis on solvency and liquidity. Methods of the Thesis. The analysis of scientific literature, logical, statistical and comparable analysis, graphical description, calculations of comparative indexes, vertical horizontal analyses of financial reports, comparison of results with the indexes of other enterprise, prognosis of financial reports. The structure of the Thesis. The meaning of finance, the analysis of finance and the management of finance in the enterprise is being discussed in the theoretical part. The importance of solvency and liquidity and the benefit of each index, what can each index say about the position of enterprise are being described. The analysis of financial reports of UAB “Leta” enterprise and the results of research on solvency and liquidity, which are being compared with the indexes of enterprise UAB “Medikona”, are being proposed in practical part of the Thesis. The prognosis of financial reports and analyses of solvency and liquidity for 2018 years was accomplished in the end of practical part. The suggestions to solve noticed issues are proposed. The results of the Thesis. The analysis revealed that the level of solvency and liquidity of enterprise being analyzed is low. The enterprise has difficulties to pay its debts, there is a lack of own capital, activity is being developed by the account of borrowed capital mostly during the research. Having accomplished the prognosis, good results are not predicted in the future too, indexes will slightly improve but not satisfactorily, but it is far till satisfactory standard, which would help to donclusions that the enterprise is solvent and has enough realizable property. 8 Be short suggestions/recommendations. AB “Leta” should increase the quantity of property, borrow ess. Moreover, the activity must be pursued by the account of own capital, which is also little in recent years, as borrow capital does not give good financial state for the enterprise and does not ensure reliance for creditors, investors. The Thesis consists of 43 pages, 7 tables, 11 pictures, 23 sources of literature and information, 13 appendixes.	en
dc.description.abstract	Darbe yra atliktas mokumo ir likvidumo tyrimas, kuris parodo ar įmonė tinkamai padengia turimus įsipareigojimus, ar turi pakankamai likvidaus turto, kuriuo galėtų padengti įsipareigojimus. Apžvelgta finansų, finansų analizės ir finansų valdymo esmė ir svarba įmonėje. Apibūdinti mokumo ir likvidumo rodikliai.	en_US
dc.language.iso	other	en_US
dc.subject	Mokumas, likvidumas, analizė, tyrimas	en_US
dc.title	Mokumo ir likvidumo tyrimas UAB „Leta“	en_US
dc.title.alternative	UAB “Leta” Solvency and Liquidity Research	en
dc.type	Other	en_US