| Abstract [eng] |
Performance assessment is an important part of the business process, enabling to make decisions for the improvement of business operations. Due to increasing number of groups, this could be important not only to individual companies, but groups as well. Considering the fact that researchers do not study group performance assessment, methods of the assessment while focusing on consolidating data become very relevant. Thus, upon examining the theoretical aspects of performance assessment, the goal was to develop a group performance assessment model, considering the impact of companies on consolidated data, and assess the adaptability of the model for the performance assessment of chosen groups. Steps to achieve this included a literature analysis, preparation of a research methodology, and a development of a group performance assessment model with a performance assessment of a chosen company group. The work methods include resource analysis, expert survey, comparison, dynamic, structural, secondary data analysis, etc. Literature analysis includes a discussion of the concept of a group, advantages and disadvantages of merging, also highlighting and comparison of assessment systems. Considering the traditional assessment system, used for the research, literature focuses attention on financial indices, their classification and interpretation. The assessment of group performance depends on indices. Since researchers indicate none, an expert survey was conducted, to select the indices, which should be used for group performance assessment. The indices were categorised into basic and auxiliary. Thus, the model features individual performance evaluation stages. For a deeper analysis, the model proposes an application of contemporary assessment systems. To ascertain the applicability of the model and see how the data is eliminated in the consolidated ones, the performance of the AB „Grigeo“ and AB „Rokiškio sūris“ groups was assessed using the basic indicators. The most important aspects were perfectly revealed by the sale profitability and solvency indices, which showed that AB „Grigeo, unlike AB „Rokiškio sūris“, is operating in profit, although showing inferior solvency opportunities.A scientific analysis and research helped to identify the weaknesses of the model, used as the basis for a modified model, enabling to move away from the use of duplicate indices and to apply indices to the baseline that shows progress towards key objectives, i. e. being profitable and solvent. However, the study encountered limitation of analysing the financial accountability of the companies of the group that is not cleared by cross-transactions. Thus, in order to achieve specific results, it is suggested to use eliminated data only or to conduct a cross-transaction impact analysis. |
