Žemės ūkio sektoriaus įmonių pelningumas ir jo veiksniai /

Profitability of Companies in the Agricultural Sector and Its Factors In today’s global, dynamic and competitive business environment it is essential to collect information on the financial condition of the company and its performance in order to be able to carry out the most comprehensive analysis of the company’s position in the market and its development opportunities. Based on the information provided in the scientific literature, it can be stated that profitability indicators are particularly significant and most accurately describe the company’s performance. For this reason, it is important to identify the factors that affect the company’s profitability and pay attention to a thorough and consistent analysis of these factors. Therefore, the aim of this thesis is to analyze the theoretical aspects of profit and profitability, to evaluate the profitability indicators of agricultural companies and their dynamics, and to determine the factors influencing the profitability of these companies. In the first – theoretical part of the thesis, based on the scientific literature, the concept and essence of profit and profitability are analyzed, the classification of profitability indicators is discussed, as well as internal and external factors influencing profitability are identified and later the above factors are specified – the internal and external factors influencing the profitability of companies in the agricultural sector are distinguished. The second part of the thesis analyzes the methodology of profitability assessment and research of its factors presented in the scientific literature. Also, the methods used in the research part of this thesis are described, such as horizontal analysis of financial indicators, relative financial analysis, correlation, regression analysis, and dependent and independent variables are distinguished, hypotheses are raised. In the third – the research part of the thesis, using the above-mentioned methods, the research of the companies AB “Auga Group“ and UAB “Baltic Agro” in the agricultural sector is performed and the obtained results are described. Based on the analysis of the scientific literature, it was found that correlation and regression analysis are most often used for the analysis of profitability and its determinants, and the authors use the return on assets indicator to measure profitability. Meanwhile, correlation and multiple linear regression analysis found that the profitability of companies in the agricultural sector is positively dependent on the ratio of working capital to assets and is negatively determined by the overall debt ratio and the age of the company.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2020

Author dc:creator

• Koreivaitė, Gabija,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD193298901&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:193298901