| Abstract [eng] |
Master thesis analyzes UAB (PLLC) “Mažeikių šilumos tinklai” (further referred to as company) performance efficiency during the period of 2003 – 2007 year, presents an outlook assessment for the 2008 – 2010 period, enabling to make practical decisions in improving financial status of the company (utilization of natural rare gas) as well as ensuring performance stability (including continuous provision of heat energy to consumers) – instillation of cogeneration plants. The Paper presents the values of economic indicators (financial stability, liquidity, business activity, profitability, etc.) for the period of 2003 – 2007 year and the expected indicators for the 2008 – 2010 period. The research hypothesis, formulated by the authors - that the impact of the increasing fuel costs may be compensated by organizational – technical means, enabling to stabilize the increase of expenditure and, concurrently, selling price of heat energy - has been verified. Specific propositions as well as economic calculations are presented. The methodology, that could be used by all companies, producing heat energy, for the economic assessment of their performance efficiency, is presented in the form of a table (on the grounds of MS Excel program), into which a company should enter financial statement data and other information and the program shall deliver the financial ratios and other information concerning performance efficiency of the company. The table is enclosed in the form of a CD medium. |
