UAB „Beta“ finansinių rezultatų analizė ir prognozavimas

Piečiūtė, Laura

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dc.contributor.author	Piečiūtė, Laura
dc.date.accessioned	2019-02-25T12:26:12Z
dc.date.available	2019-02-25T12:26:12Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/972
dc.description	Laura Piečiūtė. Research of Financial Results and Forecasting for UAB “Beta”. Laura Piečiūtė. Professional BA thesis. Supervisor - doctor Jūratė Savickienė. Accountancy and Finance Department, Faculty of Managament and Economics, Kaunas University of Applied Sciences. Professional BA thesis the main aspects of the analysis of financial reports: the theoretical description of the analysis, requirements for it, the data provided by the financial statements, the methods of analysis. Also, the advantages of forecasting for the company's activities are presented, methods of its implementation are presented. Practically analyzes the financial statements, the reasons for the changes in indicators, and the possibilities for improvement. To ensure the smooth operation of each company, an analysis of the financial results is required, and it is useful to make predictions in order to determine possible outcomes for future periods. In order to improve the financial reporting indicators, an enterprise needs to make appropriate changes to its activities, and therefore faces the problem of improving them. When analyzing financial results, the areas of activity of the company are determined, whose indicators are worthy of attention, in order to improve its status. Looking for options for improvement that will deliver the best result with the lowest cost. Purpose of the work: To evaluate the financial results of UAB "Beta" and to provide forecasts. Working methods: scientific literature analysis, comparative analysis, relative indicators graphical representation, horizontal and vertical analysis of financial statements, and application of qualitative and quantitative forecasting methods. The theoretical part discusses the importance of the analysis of financial results, the breakdown by the analysis of consumer groups, the information provided by the financial statements, the theoretical description of the analysis and the benefits of forecasting, methods of performance. The practical part presents the results of financial statements, their discussion and suggestions, and the forecasting. The work was based on the importance of analyzing the company's financial results, identifying the areas to be refined by the company under review and completed in 2018. Profit (Loss) Report Forecasting. It is concluded that without analyzing the financial results of the company, one can ignore the problems encountered in the company's activity, and without making a forecast, the optimal plan for future periods can not be created. First of all, it is suggested that the company pay attention to the increase in sales revenue and sales costs. As sales costs increase faster than sales revenue, it is proposed to reduce the cost of finding new suppliers or to choose other goods, as well as offer opportunities for increasing sales revenue by attracting new customers through discounts when more than one order is made for the same territorial unit: rural, district, city. Secondly, it is worthwhile for the company to improve its absolute liquidity by reducing its short-term liabilities, which could be reduced by requesting the payment of company's customers' debts, so that the proceeds received would be able to cover short-term liabilities of the company. The work consists of 45 pages, 5 tables, 16 figures, 19 references and sources of information, 10 appendices.	en
dc.description.abstract	Darbe pristatomi svarbiausi finansinių ataskaitų analizės aspektai: teorinis analizės apibūdinimas, jai keliami reikalavimai, finansinių ataskaitų teikiami duomenys, analizės atlikimo būdai. Taip pat, supažindinama su prognozavimo nauda įmonės veiklai, pristatomi jos atlikimo metodai. Praktiškai analizuojami finansinių ataskaitų duomenys, pateikiamos rodiklių kitimo priežastys, bei gerinimo galimybės. Pateikiamas pelno (nuostolių) ataskaitos prognozavimas.	en_US
dc.language.iso	other	en_US
dc.subject	Finansinė analizė, finansiniai rezultatai, prognozavimas	en_US
dc.title	UAB „Beta“ finansinių rezultatų analizė ir prognozavimas	en_US
dc.title.alternative	Research of Financial Results and Forecasting for UAB “Beta”	en
dc.type	Other	en_US