UAB „Omega“ pelningumo tyrimas

Krikščiukas, Deividas

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dc.contributor.author	Krikščiukas, Deividas
dc.date.accessioned	2019-02-19T08:37:28Z
dc.date.available	2019-02-19T08:37:28Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/923
dc.description	Deividas Krikščiukas. Profitability test for UAB ,,Omega”. Final thesis. Supervisor lecturer Irena Klimavičienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. Description of the work: Profit is criteria for assessment of company`s activities as well as the source for financial projects it also can be described as most accurate indicator of the efficiency company`s activity. Profit is related with all activities carried out by the company: assets, capital, obligations, income, costs etc. Profit shows connection of company`s internal affairs such as: new technologies as well as performance of applied technologies, productivity of labour, production and prime cost reduction. However, profit itself as an indicator does not show a lot of information, because it is absolute, and it does not show real facts about the decisions which was made in the company as well as financial results. There for profitability analysis needs to be made to show indicators which allows to interpret success of activities carried out by the analysed company it also allows to evaluate and compare current financial situation. The main problem: the impact to UAB ,,Omega” profitability based on indicators of financial report. The aim: to analyse and evaluate profitability of UAB ,,Omega” Objectives of the: 1. Theoretically justify the analysis of profit and profitability; 2. To analyse UAB ,,Omega” financial accountability; 3. To evaluate UAB ,,Omega” profit and profitability; 4. To forecast profit and profitability of the analysed company. Methods of the research: scientific literature analysis and synthesis; analysis of company documents based on application of different statistical and economical analysis methods and forecasts. The structure: in theoretical part of the BA thesis the importance of financial and profitability analysis was described. Profitability indicators which can be related to UAB ,,Omega” was described and analysed based on analysed articles, authors and other sources. In practical part of BA thesis, analysis and description was carried out based on company`s balance and profit (loss) horizontal and vertical analysis method. UAB ,,Omega” financial indicators based on 2013-2017 financial report data was analysed and shown in second part of BA theses as well. Analysis of change based on profitability financial indicators was carried out in practical part of thesis as well as forecast investigation and analysis by using financial report diagrams of visual change. The results: methods of profitability analysis helped to investigate and correctly evaluate UAB ,,Omega” profitability and it showed that company is managed efficiently. Scope of the work: the work consists of 54 pages, 8 tables, 18 figures, 31 references and sources of information, 10 appendices.	en
dc.description.abstract	Profesiniame baigiamajame darbe nagrinėjamas įmonės pelnas, kuris yra įmonės veiklos vertinimo kriterijus ir jos projektų finansavimo šaltinis. Pelnas yra labiausiai apibendrinantis įmonės veiklą rodiklis. Jis susijęs su visais įmonės veiklos rodikliais: turtu, kapitalu, įsipareigojimais, pajamomis, sąnaudomis ir kt. Jis parodo įmonės veiklą, ūkinių reiškinių vidaus ryšį: naujos technikos ir technologijos taikymo rezultatyvumą, darbo našumo didinimą, produkcijos savikainos mažinimą. Tačiau pelnas, kaip rodiklis įmonei daug informacijos neteikia. Jis yra absoliutus dydis, neteikiantis konkrečių faktų apie įmonėje priimtus sprendimus bei finansinius rezultatus. Tam yra atliekama pelningumo analizė, kurios metu gaunami rodikliai, leidžiantys interpretuoti įmonės veiklos sėkmingumą, palyginti jį su esama finansine situacija įvairių laiko atžvilgiu.	en_US
dc.language.iso	other	en_US
dc.subject	Pelnas, pelningumas	en_US
dc.title	UAB „Omega“ pelningumo tyrimas	en_US
dc.title.alternative	Profitability test for UAB "Omega”	en
dc.type	Other	en_US