| Abstract [eng] |
64 pages, 22 tables, 11 figures, 56 references The aim of the work is to develop a profitability assessment methodology for companies in the logistics sector. In order to achieve the goal, the following tasks have been formulated: based on the scientific literature, to analyse the methods of profitability assessment and the factors influencing profitability; to determine the opinion of the top managers of Lithuanian logistics companies on the assessment of profitability in the companies they represent; to determine the influence of financial indicators of Lithuanian logistics sector companies on the profitability indicators of these companies; to present proposals for the improvement of the profitability assessment methodology of Lithuanian logistics sector companies. The methods of scientific literature analysis, calculation of financial indicators, correlation and regression analysis, and qualitative research employing semi-structured interview were used in the work. The work consists of an introduction, three chapters, and conclusions. The first chapter reveals the essence of profitability, its theoretical substantiation, presents a variety of profitability indicators, as well as the results of the analysis of the factors influencing the company's profitability indicators. The second part of the final master's thesis presents the research methodology, as well as substantiates the selection of the analysed companies. The third part of the work presents the results of the research. In order to improve the methodology for calculating the profitability of logistics companies, it is recommended to supplement it with such profitability indicators as the profitability of assets and the calculation of the return on equity. This will allow a more adequate assessment of the company's performance. It is also recommended that the methodology include a requirement to compare changes in these indicators over time. In order to identify the reasons for changes in the values of profitability, it is recommended to calculate additional solvency and asset turnover ratios. It is also appropriate to include the calculation of the EBITDA indicator in the methodology for assessing the profitability of logistics companies. |
