| Abstract [eng] |
The possibility to optimize the profitability of activity is considered by most of the companies, particularly those, which seek not only optimal, but also effective results. A large number of CEO’s face these problems: how to evaluate the profitability of activity in the correct way in order to foresee the future perspective of results, moreover, what methods to follow to optimize the profitability of activity. The profitability of activity of “Manukas“ Ltd is analyzed in this master’s work with reference to methodology suggested by Lithuanian and foreign authors, analysis of factors of profit of activity, income of sales, figures of expenditure, also correlation regression analysis of dependency of external factors towards sales income and figures of profitability of activity, as well the factors identifying the quality. Directions towards the optimization of profitability of activity have been defined considering the elasticity of demand, safety limits of prices and changeable expenses, and the point of suspending the activity. In order to reach the optimization of profitability of activity determination theory was used, according to which the most profitable, the least risky alternative has been chosen, estimating the directions of optimization. |
