{"id":{"repo_id":"vilnius","oai_identifier":"oai:vu.lt:elaba:8674490"},"canonical_url":"https://search.dev.ndltd.org/etd/vilnius/oai:vu.lt:elaba:8674490","repository":{"repo_id":"vilnius","name":"Vilnius University","base_url":"https://epublications.vu.lt/oai"},"display":{"title":"UAB \"Šiaulių vandenys\" veiklos efektyvumo vertinimas ir perspektyvų numatymas /","abstract":"Bachelor thesis deals with theoretical aspects of company‘s efficiency and efficiency measurement indexes, which are used practically to solve the problem of resource allocation and repartition in PLLC “Siauliu vandenys”. A comparative analysis of other major Lithuanian cities water extraction and sewerage companies is done in order to compare some financial (efficiency, asset turnover, profitability) indicators between the companies. Great attention is paid to long term material asset technical condition, utilization and profitability analysis and equity utilization efficiency research. However, operational efficiency in this bachelor thesis will be measured not only by using traditional financial analysis indicators, but also by using modern activity-based cost calculation model (ABC) and the balanced scorecard (BSC), which allows the company to identify weak areas and are focused on improving performance and operational excellence. The study aims to find out what are UAB “Siauliu vandenys” efficiency opportunities and find weaknesses and strengths of the company's activities.","abstract_html":"Bachelor thesis deals with theoretical aspects of company‘s efficiency and efficiency measurement indexes, which are used practically to solve the problem of resource allocation and repartition in PLLC “Siauliu vandenys”. A comparative analysis of other major Lithuanian cities water extraction and sewerage companies is done in order to compare some financial (efficiency, asset turnover, profitability) indicators between the companies. 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