{"id":{"repo_id":"vilnius","oai_identifier":"oai:vu.lt:elaba:210581246"},"canonical_url":"https://search.dev.ndltd.org/etd/vilnius/oai:vu.lt:elaba:210581246","repository":{"repo_id":"vilnius","name":"Vilnius University","base_url":"https://epublications.vu.lt/oai"},"display":{"title":"Pinigų srautai ir analizė /","abstract":"The relevance of the topic of cash flows is important for businesses, economy and finance professionals. The movement of cash flows directly affects business and long-term stability of companies. Scientific literature was analysed to assess and highlight the significance of cash flows and their analysis for the effectiveness of companies. The analysis of cash flows is a very relevant and important aspect of financial management strongly affecting both companies and the whole economy. Cash flows and their analysis enable companies to understand their effectiveness in managing their cash. The graduation bachelor thesis examines and consistently analyses the principles and methodology of assessment of cash flows of companies. In the context of cash flow analysis, it is important to understand the way different activities generate cash flows. The thesis details the cash flow analysis methods that were used to assess the profitability and solvency of cash flows of companies by industry. The analysis of cash flows of companies used indicative values and industry averages to provide a benchmark and help interpret the level of indicators. The analysis of cash flows of companies used horizontal, vertical and relative cash flow analysis methods. Relative cash flow indicators of companies were analysed over a period of five years, identifying a trend and factors affecting profitability and solvency. The analysis of cash flows from operating, investing and financial activities provides a better understanding of a company’s performance from a financial perspective. An increase in net cash flow may indicate that a company generates income from its operating activities or by successfully managing its investments. Conversely, a negative net cash flow indicates that a company is in financial difficulties and spends more cash than it gets. Companies can analyse this information to make informed decisions on financial strategies. Investors and creditors assess the sustainability of companies. The importance of cash flows for the selected Lithuanian construction companies is significant and multifaceted. An important aspect is that the companies analysed contribute to maintaining economic stability by generating a sufficient cash flow. A stable construction sector provides confidence in the market and creates a basis for long-term economic growth. The cash flows of the companies were assessed and analysed. The analysis of cash flows is a comprehensive tool that provides a deeper understanding of the performance of companies and their financial results. The paper examines the importance and methodology of cash flow analysis, which is a useful contribution to financial management and provides valuable knowledge.","abstract_html":"The relevance of the topic of cash flows is important for businesses, economy and finance professionals. The movement of cash flows directly affects business and long-term stability of companies. Scientific literature was analysed to assess and highlight the significance of cash flows and their analysis for the effectiveness of companies. The analysis of cash flows is a very relevant and important aspect of financial management strongly affecting both companies and the whole economy. Cash flows and their analysis enable companies to understand their effectiveness in managing their cash. The graduation bachelor thesis examines and consistently analyses the principles and methodology of assessment of cash flows of companies. In the context of cash flow analysis, it is important to understand the way different activities generate cash flows. The thesis details the cash flow analysis methods that were used to assess the profitability and solvency of cash flows of companies by industry. The analysis of cash flows of companies used indicative values and industry averages to provide a benchmark and help interpret the level of indicators. The analysis of cash flows of companies used horizontal, vertical and relative cash flow analysis methods. Relative cash flow indicators of companies were analysed over a period of five years, identifying a trend and factors affecting profitability and solvency. The analysis of cash flows from operating, investing and financial activities provides a better understanding of a company’s performance from a financial perspective. An increase in net cash flow may indicate that a company generates income from its operating activities or by successfully managing its investments. Conversely, a negative net cash flow indicates that a company is in financial difficulties and spends more cash than it gets. Companies can analyse this information to make informed decisions on financial strategies. Investors and creditors assess the sustainability of companies. The importance of cash flows for the selected Lithuanian construction companies is significant and multifaceted. An important aspect is that the companies analysed contribute to maintaining economic stability by generating a sufficient cash flow. A stable construction sector provides confidence in the market and creates a basis for long-term economic growth. The cash flows of the companies were assessed and analysed. The analysis of cash flows is a comprehensive tool that provides a deeper understanding of the performance of companies and their financial results. The paper examines the importance and methodology of cash flow analysis, which is a useful contribution to financial management and provides valuable knowledge.","abstract_has_math":false,"creators":["Dapkuviene, Kristina,"],"institution":"Institutional Repository of Vilnius University","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2024,"date_issued":"2024","date_published":"2024","updated_at":"2026-07-24T05:55:52Z","subjects":[],"languages":["lit"],"rights":["info:eu-repo/semantics/openAccess"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://repository.vu.lt/VU:ELABAETD210581246&prefLang=en_US","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Dapkuviene, Kristina,"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2024"]},{"key":"dc:publisher","label":"Institution","values":["Institutional Repository of Vilnius University"]},{"key":"dc:relation","label":"Dc Relation","values":["https://epublications.vu.lt/object/elaba:210581246/210581246.pdf"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/bachelorThesis"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["lit"]},{"key":"dc:rights","label":"Dc Rights","values":["info:eu-repo/semantics/openAccess"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://repository.vu.lt/VU:ELABAETD210581246&prefLang=en_US"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The relevance of the topic of cash flows is important for businesses, economy and finance professionals. The movement of cash flows directly affects business and long-term stability of companies. Scientific literature was analysed to assess and highlight the significance of cash flows and their analysis for the effectiveness of companies. The analysis of cash flows is a very relevant and important aspect of financial management strongly affecting both companies and the whole economy. Cash flows and their analysis enable companies to understand their effectiveness in managing their cash. The graduation bachelor thesis examines and consistently analyses the principles and methodology of assessment of cash flows of companies. In the context of cash flow analysis, it is important to understand the way different activities generate cash flows. The thesis details the cash flow analysis methods that were used to assess the profitability and solvency of cash flows of companies by industry. The analysis of cash flows of companies used indicative values and industry averages to provide a benchmark and help interpret the level of indicators. The analysis of cash flows of companies used horizontal, vertical and relative cash flow analysis methods. Relative cash flow indicators of companies were analysed over a period of five years, identifying a trend and factors affecting profitability and solvency. The analysis of cash flows from operating, investing and financial activities provides a better understanding of a company’s performance from a financial perspective. An increase in net cash flow may indicate that a company generates income from its operating activities or by successfully managing its investments. Conversely, a negative net cash flow indicates that a company is in financial difficulties and spends more cash than it gets. Companies can analyse this information to make informed decisions on financial strategies. Investors and creditors assess the sustainability of companies. The importance of cash flows for the selected Lithuanian construction companies is significant and multifaceted. An important aspect is that the companies analysed contribute to maintaining economic stability by generating a sufficient cash flow. A stable construction sector provides confidence in the market and creates a basis for long-term economic growth. The cash flows of the companies were assessed and analysed. The analysis of cash flows is a comprehensive tool that provides a deeper understanding of the performance of companies and their financial results. The paper examines the importance and methodology of cash flow analysis, which is a useful contribution to financial management and provides valuable knowledge."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Pinigų srautai ir analizė /","Cash flows and analysis."]}]}],"canonical_facts":{"dc:creator":["Dapkuviene, Kristina,"],"dc:date":["2024"],"dc:description":["The relevance of the topic of cash flows is important for businesses, economy and finance professionals. The movement of cash flows directly affects business and long-term stability of companies. Scientific literature was analysed to assess and highlight the significance of cash flows and their analysis for the effectiveness of companies. The analysis of cash flows is a very relevant and important aspect of financial management strongly affecting both companies and the whole economy. Cash flows and their analysis enable companies to understand their effectiveness in managing their cash. The graduation bachelor thesis examines and consistently analyses the principles and methodology of assessment of cash flows of companies. In the context of cash flow analysis, it is important to understand the way different activities generate cash flows. The thesis details the cash flow analysis methods that were used to assess the profitability and solvency of cash flows of companies by industry. The analysis of cash flows of companies used indicative values and industry averages to provide a benchmark and help interpret the level of indicators. The analysis of cash flows of companies used horizontal, vertical and relative cash flow analysis methods. Relative cash flow indicators of companies were analysed over a period of five years, identifying a trend and factors affecting profitability and solvency. The analysis of cash flows from operating, investing and financial activities provides a better understanding of a company’s performance from a financial perspective. An increase in net cash flow may indicate that a company generates income from its operating activities or by successfully managing its investments. Conversely, a negative net cash flow indicates that a company is in financial difficulties and spends more cash than it gets. Companies can analyse this information to make informed decisions on financial strategies. Investors and creditors assess the sustainability of companies. The importance of cash flows for the selected Lithuanian construction companies is significant and multifaceted. An important aspect is that the companies analysed contribute to maintaining economic stability by generating a sufficient cash flow. A stable construction sector provides confidence in the market and creates a basis for long-term economic growth. The cash flows of the companies were assessed and analysed. The analysis of cash flows is a comprehensive tool that provides a deeper understanding of the performance of companies and their financial results. The paper examines the importance and methodology of cash flow analysis, which is a useful contribution to financial management and provides valuable knowledge."],"dc:format":["application/pdf"],"dc:identifier":["https://repository.vu.lt/VU:ELABAETD210581246&prefLang=en_US"],"dc:language":["lit"],"dc:publisher":["Institutional Repository of Vilnius University"],"dc:relation":["https://epublications.vu.lt/object/elaba:210581246/210581246.pdf"],"dc:rights":["info:eu-repo/semantics/openAccess"],"dc:title":["Pinigų srautai ir analizė /","Cash flows and analysis."],"dc:type":["info:eu-repo/semantics/bachelorThesis"]},"updated_at":"2026-07-24T05:55:52Z"}