| Abstract [eng] |
Theoretical determinations of the effectiveness definition of various Lithuania and foreign countries authors’ have been analyzed and systematized, methodological aspects of evaluation rates of activity economic effectiveness have been discussed, economic effectiveness influencing factors of the activity have been reviewed in the first part of the work. Also, the system of the financial rates has been formulated in order to evaluate economical effectiveness of the company activity of cargo transit. Economical effectiveness of the activity in 2007-2010 of the Ltd. company “Pravista” has been analyzed and meanings of the company economical rates (financial state, paying, activeness of commercial activity, profitability) 2007-2010 have been given in the empirical part of the work. Comprehensive diagnosis of the bankruptcy has been done after changes evaluation of the separate articles and usage different systems of relational rates (E. Altman, Tafler and Tissaw, R. Liss, Springate, Blanc). Activity perspectives of 2011-2012 (using extrapolation method of dynamic lines according to the rate of the middle growth; using extrapolation method of dynamic lines according to the middle growth of absolutes; according to the method of moving average; according to the exponential method of the equation) have been evaluated which enable to take the practical decision improving effectiveness of the company activity. The hypothesis of the scientific research which has been formulated by the author has been confirmed that using economic rates (financial and analogical coefficients) it is possible to describe economical effectiveness dynamic of the cargo transit company which allows solving activity effectiveness of the company. |
