Ūkininko ūkio veiklos pelningumo ir jį lemiančių veiksnių analizė /

This bachelor thesis is analysing profitability indicators of Zigmas Zigmaitis farm in the years 2015 – 2019 and identifies factors determing the alteration of profitability indicators. The analysis of Lithuanian and foreign authors’ scientific articles and periodical scientific literature on finances and profitability of enterprises allowed to distinguish main theoretical profit indicators and the factors determing it. In the second part of this thesis having analysed farmer Zigmas Zigmaitis farm’s activity indicators it was established that profitability of farm’s activity had been decreasing, however, in 2019 a minor increment of the previously mentioned activity was noticed which shows improvement in farm’s financial situation. Farm business is profitable, the results of farm’s profitability are higher than the Department of the Statistics has submitted in agriculture sector. It is established that annual farm’s expenditure and the diminishment of provided grants had impact on the indicators of farm’s profitability. In order to prevent the possible changes in farm’s activity it is recommended that the farmer diversifies farm’s work and starts providing additional salable services that would enable generation of additional profit.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2021

Author dc:creator

• Katauskė, Eglė,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD193232953&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:193232953