| Abstract [eng] |
This master’s final paper describes the conception of investment, functions of investment, sorts of investment risk, participants of the investment markets and types of the investors. Also it investigates financial instruments, compares them with each other, analyzes theoretical research into formatting and managing the portfolio of securities by various Lithuanian and foreign authors and introduces with methods how to calculate the profit from securities. The analysis of the Company’s “Teletechnika” financial statements helped to determine the main problem – ineffective monetary management because of having cash redundancy and not investing them into securities in order to gain a profit. In order to solve this problem three methods were suggested: to invest money into short-term fixed income securities, to invest money into long-term fixed income securities or put free finance into long-term variable income securities The effect of suggestions were estimated by organizing hypothetical financial statements and analyzing predictive financial ratios. As the results show investment into securities helped to improve business efficiency: investment into fixed income securities resulted liquidity ratios improving and investment into variable income securities guaranteed much bigger yield ratios. |
