AB „Gubernija“ finansinės būklės tyrimas

Kaleininkas, Erikas

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AB „Gubernija“ finansinės būklės tyrimas

Kaleininkas, Erikas

URI: http://dspace.kaunokolegija.lt//handle/123456789/889

Data: 2018-06-05

Santrauka:

Baigiamajame bakalauro darbe aptarta finansų analizės samprata ir reikšmė. Išskiriami dažniausiai literatūros šaltiniuose naudojami finansinei būklei nustatyti metodai. Išanalizuota ir įvertinta įmonės finansinė būklė. Nustatyta bankroto tikimybė. Atlikta finansinės būklės ir bankroto tikimybės prognozė.

Description:

The Final Bachelor ‘s work focus on theoretical and practical researcher of financial analysis as well as ratios, bankruptcy and further activity predictions and perspectives done by Lithuanian and foreign authors. In the first part the survey of the concepts of the theoretical economic efficiency are given. The main goals and tasks of the financial analysis are discussed. Essential signs which enabled the company to deal with the most important kinds of analysis are determined. Administration and practical application of which helps to widen and investigate various fields of activities from different angles, reveal inner and outer reserves, assess more objectively its place in the market, forecast its development and future perspectives. Kinds of financial analysis, methods and ways are surveyed as well. Furthermore, the most important classifications are added. Due to the fact that financial analysis is impossible without relative payability, efficiency and profit attributes of activity, they are discussed in the first part. Theoretical basis of bankruptcy analysis and future development activity predicting methods are examined. In the second part of the work deals with the financial state of “Gubernija‘ joint stock company (in the period from 2013 to 2017). Ways and methods of fulfillment future financial analysis, investigations and characteristics of the company are described. Vertical and horizontal financial analyses are presented. Financial data and activity which enable to assess the results, inner and outer aspects influencing profit or wastage during the period of investigation are illustrated. The research of bankruptcy diagnostics is done by choosing three most popular probability models. The results of the diagnostics showed that the company in the period from 2013 to 2017 is on the edge of bankruptcy. The financial perspectives presented for the 2018 period is based on the investigated results of activities and financial data. In order to base economical perspectives of the company the PPP method was applied and predicted balance and profit, loss account and bankruptcy diagnostics. Finally, with the help of financial analysis, relative data, 3 bankruptcy diagnostic models and fulfilled outlook of perspective the conclusion reached that “Gubernija“ is on the edge of bankruptcy and the company will have to bankrupt if they don‘t do anything about their losses.

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