| Abstract [eng] |
Theoretical aspects of profit concept in economics and accounting of various Lithuanian and foreign authors are analysed and systematized. Profit and profitability index calculation problems and analytical methods are given, stressing research of the main reasons influencing the results obtained. Financial prognostication methods are discussed. Profit and profitability index structures and dynamics analysis are performed for road laying and repair company. Evaluation of the results obtained is given in relation with the main competitors’ market as well as with the industry. Seasonal changes in the demand are analysed for the company. Internal and external factors are summarized, which played a role in the economic results of the company’s performance. Activity modelling is performed for the company, seeking for the most profitable solutions. Basing upon the results obtained, further performance indices are forecasted. Performance results are evaluated using the economic leverage. Basing upon the results obtained, thorough conclusions are formulated, suggestions to improve performance profitability are given. |
