| Abstract [eng] |
The aim of the Master's thesis is to analyze the economic activities of UAB FAUGA in 2006 – 2010 and the forecast of prospects for 2011 – 2012. The thesis consists of three parts. The first part introduces the concept, relevance and meaning of analysis of economic activities. Groups of major relative – financial indicators are presented: indicators of profitability, solvency and performance efficiency. The influence of internal and external factors over the company activities is described. Theoretical evaluation of forecast opportunities of the company’s economic activities is performed and the methods of their calculation are presented. The analytical part of the thesis introduces dynamic and structure data analysis of the balance sheet and the profit (loss) statement of UAB FAUGA in 2006 – 2010. Evaluation of internal and external factors influencing activities of UAB FAUGA, horizontal and vertical analysis was carried out, profitability of assets, sales and capital was estimated. Analysis of economic activities presents the estimates of the level of costs, asset turnover and manpower. Using E. Altman and G. Springate’s bankruptcy model, the bankruptcy probability of UAB FAUGA was diagnosed. Based on the economic performance of the company and deteriorating economic situation in the country, the forecast of sales income and gross, operating and net profit is provided. The third, constructive part of the Master's thesis introduces assessment of prospects of UAB FAUGA activities: forecast of sales income, gross profit, operating profit and net profit was carried out based on the methods of dynamic line, moving averages and the regression equation. To increase the sales income of UAB FAUGA new products such as aluminum and wood windows sale were proposed. |
