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| dc.contributor.author | Mateikaitė, Gintarė | |
| dc.date.accessioned | 2019-02-22T08:07:49Z | |
| dc.date.available | 2019-02-22T08:07:49Z | |
| dc.date.issued | 2018-06-05 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/960 | |
| dc.description | Gintarė Mateikaitė. UAB ,,Sauda“ profitability research. Professional BA thesis. Supervisor lecturer Lina Paliuliene, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/University of Applied Sciences. – Kaunas, 2018. 48 pages. In the work are presented the theoretical and practical aspects of profitability, as the company's profit and profitability are among the most important criteria for the company's performance evaluation. Taking into account the profit and profitability results of different interest groups, they decide what benefits they can expect from the company. This kind of research is important to help you to understand the processes in the company, and make optimal management decisions. The analysis of profitability indicators, as well as forecasting, helps to identify the financial aspects of the activity, the possibilities of expansion and to notice the emerging financial risk. The work object - UAB „Sauda“ profit and profitability. The aim – to evaluate profitability indicators in UAB „Sauda“. Methods of the work – analysis of scientific literature, company's balance sheet, profit and loss accounts, horizontal and vertical financial analysis, profitability indicators research, income and expense analysis, graphical representation, comparative data analysis, MS Excel calculation, forecasting. The structure. In the theoretical part, the concept of profitability and indicators are analyzed, factors influencing the company's activities and the size of the profitability indicators, analyzing profit quality, discussed forecasting methods. In the practical part, the dynamics and structural analysis of UAB "Sauda" financial statements, profitability indicators are calculated and estimated, which are compared with the indicators of a competitor (UAB "Klingai"), forecasting profitability indicators of 2018. The results. After financial reports analysis, results shown that company’s activity is not analyzed and the company is experiencing high operating costs, which is detrimental to good profitability indicators. To improve profitability, it is important to analyze the rationality of the management of the company's disposable resources, increase profits by increasing sales of goods or services and reduce costs. The work consists of 48 pages, 11 tables, 12 figures, 20 references and sources of information, 19 appendices. | en |
| dc.description.abstract | Darbe pristatoma teoriniais ir praktiniais aspektais pelningumo tema, kadangi bendrovės pelnas ir pelningumas yra vieni svarbiausių įmonės veiklos vertinimo kriterijų. Atsižvelgiant į pasiektus pelno ir pelningumo rezultatus, skirtingos interesų grupės, nusprendžia, kokios naudos jie gali tikėtis iš bendrovės. Tokio pobūdžio tyrimas yra svarbus tuo, kad padeda suprasti įmonėje vykstančius reiškinius ir procesus, priimti optimalius valdymo sprendimus. Pelningumo rodiklių analizė, kaip ir prognozavimas padeda nustatyti ir įvertinti veiklos finansinius aspektus, plėtimosi galimybes bei pastebėti atsirandančią finansinę riziką. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Pelningumas, pelningumo rodikliai, pelnas | en_US |
| dc.title | UAB „Sauda“ pelningumo tyrimas | en_US |
| dc.title.alternative | UAB ,,Sauda“ profitability research | en |
| dc.type | Other | en_US |
