APB „APRANGA“ finansinių rezultatų prognozavimas /

The main purpose of this bachelor thesis is to forecast financial results of APB ”APRANGA“ after conducting scientific literature analysis and assessing chosen financial ratios. The work consists of these parts: the analysis of scientific literature, analysis of financial ratios, conclusion and recommendations. The literature analysis discusses the methodological bases of forecasting the financial results of a company and the importance of using appropriate methods and measurement tools to successfully evaluate the company's financial efficiency. Ratio analysis is described as the most effective tool for financial analysis that relies on the interpretation of financial statements using appropriate accounting data ratios and identifying the strengths and weaknesses of the company. In the practical part of the work the results of the initial analysis of APB ”APRANGA“ activities showed that the value of the company‘s sales and net profit increased during the period of 2019-2023, whereas the value of assets as well as equity and liabilities during the same period changed unevenly. The assessment of the calculated financial ratios of profitability, turnover, solvency, and liquidity leads to the conclusion that the company operates efficiently, however the solvency and liquidity ratios are evaluated as average. The conclusions and recommendations provide the main concepts of scientific literature analysis and the results of the performed research. This part also indicates areas where improvements could be made to reach better financial results.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Dobrovolskytė, Greta,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210581255&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210581255