UAB „Kauno švara“ vertės nustatymas

Ivaškevičius, Mindaugas

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dc.contributor.author	Ivaškevičius, Mindaugas
dc.date.accessioned	2019-02-12T06:47:12Z
dc.date.available	2019-02-12T06:47:12Z
dc.date.issued	2018-06-04
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/786
dc.description	Mindaugas Ivaskevicius. UAB “Kauno svara“ Value measurement. Professional BA thesis. Academic Supervisor – Dr. Arvydas Kazakevicius. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. – Kaunas. In the professional BA thesis was analysed the subject of measurement of the company’s value based on theoretical and practical aspects. In the theoretical part of the thesis was determined the objective to analyse the necessary stages for measurement of the company‘s value – selecting the aim and the methods of valuation and implementing the methodology of measurement of “Kauno svara“ value based on discounted cash flow and balance sheet methods. This methodology was implemented in the practical part of the thesis – measuring the value of “Kauno svara” by calculating the value drivers such as forcasted cash flows of the company and discount rate. The main problem of the professional BA thesis – Nowadays the complications and difficulties arises within the determination of the company’s value. Choosing the right methodology and calculating the value drivers of the company’s value are being debated. The aim of the paper – To analyse the theoretical processes of the company’s valuation, prepare the value measurement methodology for UAB “Kauno svara” and adapt it for determination of its value. Methods of the research professional BA thesis - analysis of the scientific articles, International valuation standarts and legislations, comparison of theoretical solutions in the valuation process, financial statements structural and ratios analysis, financial statements forecast for 5 upcoming years, formaton of trend line, graphical representation, correlation, calculations with EXCEL program. The structure – In the theoretical part of the thesis was acknowledged the importance and relevance of the determination of the company’s value theme. Moreover, analysed valuation methods and the discounted cash flow method. In the practical part was described the main activities of the company, analysed the ratios of the past activities, forecasted financial statements. Finally, after the balance sheet value was determined, it was summed with the discounted cash flow value, leading to the value of “Kauno svara” company. The results – Estimated value of “Kauno svara” is between 16,7 mln. and 27,9 mln. euros. The work consists of 53 pages, 23 tables, 11 figures, 27 references and sources of information, 8 appendices	en
dc.description.abstract	Teorinėje darbo dalyje buvo išsikeliamas uždavinys išanalizuoti įmonės vertinimui reikalingus etapus - vertinimo tikslo, pagrindo bei vertinimo metodo pasirinkimas. Šių etapų įgyvendinimas pateikiamas analizuojant diskontuotųjų pinigų srautų metodą UAB „Kauno švara“ vertei nustatyti, parengiant šio vertinimo metodo įmonės vertinimo eigą – metodiką. Praktinėje dalyje yra atliekamas metodikos pritaikymas praktiniam tyrimui- UAB „Kauno švara“ vertės nustatymui, skaičiuojant įmonės vertę lemiančius rodiklius- prognozuojamus laisvus bei veiklos pinigų srautus, diskonto normą.	en_US
dc.language.iso	other	en_US
dc.subject	Vertės nustatymas, metodika, vertinimo procesas, įmonės vertė	en_US
dc.title	UAB „Kauno švara“ vertės nustatymas	en_US
dc.title.alternative	UAB “Kauno svara“ value measurement	en
dc.type	Other	en_US