| Abstract [eng] |
67 pages, 17 charts, 17 pictures, 56 references. The aim of the master's thesis is to create a performance analysis and evaluation system for UAB Juvelda, which would allow to study the company's financial indicators, conduct customer research to assess the company's development opportunities, and perform business continuity analysis using bankruptcy forecasting models. In this work, the following tasks are set, which will allow to analyze the theoretical aspects of the company's performance analysis and its evaluation tools, develop the company's performance analysis and evaluation system, evaluate UAB Juvelda performance, based on the company's performance analysis and evaluation system, evaluate UAB Juvelda's business continuity and development prospects. The financial side of the company is analyzed by calculating the relevant financial ratios, which are compared with the specified rates. This analysis allows to see whether the company uses its financial resources purposefully to ensure a competitive advantage over other companies, whether the company is able to achieve maximum results and provide quality services at the lowest possible cost, whether the company has sufficient financial resources for future development. The results of the customer survey will reveal what customers think about the quality of services provided by UAB Juvelda, the quality of employee service, and will allow us to assess the need for additional services. The obtained results will reveal whether the company is able to ensure a high level of customer service and meet their expectations, because the company's image, customers' desire to return, and attracting new customers depends on it. The results of the business continuity analysis will reveal whether UAB Juvelda has signs of a crisis that may escalate into bankruptcy, and what is the probability of bankruptcy based on different bankruptcy assessment models. The obtained coefficients will be compared with the indicated limits, which will allow to assess the probability of bankruptcy risk. The analysis of the performance efficiency of Juvelda UAB showed that the company is not able to earn enough income, which hinders the coverage of available costs and determines the negative profit. Low profits are affected by increasing competition, a narrow range of services and low prices charged for services provided. Although the income is growing, the results show that the company is not using its assets efficiently and there are problems with meeting short-term liabilities, which makes it difficult to obtain additional financial resources. The analysis of customers shows that the companies work quality meets the expectations of customers and could think about offering additional services, as a significant number of customers would come to the company more often if they provided additional services. Continuity analysis shows a high risk of bankruptcy for the company and the results of only one model show that the probability of bankruptcy of the company is low. However, based on the financial statements of the company and the results obtained from the bankruptcy probability models, it can be stated that the company is at high risk of bankruptcy and the head of the company should think about possible actions to avoid bankruptcy. |
