| Abstract [eng] |
In Master‘s work, with reference to an example of two competing companies, the author researches the profit determinants of the auto repair service enterprises in Lithuania and how these factors impact on business prospects. In the first part of this paper, according to the scientific literature, analytical articles in the press and the laws of the Republic, there are investigated the methodological aspects of profit indicators and factors, which leads the gain. The second section contains the illustrated financial performance analysis of two competitive companies – JSC „Naujasis Autoratas“ and JSC „Ratas“, taking part in auto details and accesories trading bussiness and offering an auto repair services in Kretinga. The analysis covers the period of 2005-2009 and allows to asses the performance results of these two companies during the period mentioned and evaluate corporate gain leading external and internal factors. Corporate rates are compared with the overall Lithuanian autoservice enterprises industry indicators. In the third part the probability of insolvency of undertakings is estimated and the corporate financial performance forecast for the year 2010-2011 is represented with the purpose to justify economically enterprises prospects. Also the scheme of the estimation process of the autoservice enterprises profit and the determinants of the profitability level was proposed by the author and submitted in this section. |
