| Abstract [eng] |
The Importance of Financial Performance Analysis and its Impact on Assets and Business Value This is why the value of a business needs to be distinguished from the value of its assets, as systems, procedures, staff are also part of the business assets and underpin the existing business. The aim of the work is to perform an analysis of the financial activities of UAB X and to assess the impact on the value of the organization's assets and business. Work tasks: 1. To perform the analysis of theoretical assumptions of the analysis of financial activity and its influence on the value of the organization's assets and business; 2. To perform UAB X 2013 - 2017. analysis of financial indicators; 3. To determine the influence of financial indicators on the value of UAB X; The final work consists of four main parts: the first part analyzes the concept of financial analysis, its importance for the company's activities, examines the types of financial analysis, based on past data, future forecasts. The second part presents the scientific substantiation of the value of assets and business, presents the classification of business valuation, describes the cost valuation method, income valuation method, comparative method, organizational analogue method, transaction and industry ratio method. The third part presents the methodology of research on the importance and impact of financial performance analysis on the value of assets and business. The fourth part presents the results of the analysis of the financial documents of UAB X: the results obtained after the horizontal and vertical analyzes are described, the relative indicators of the company are calculated. Analyzing the change of amounts payable and liabilities of UAB “X” in 2014 - 2018, it was established that the company's liabilities increased by ↑ 37 percent during the analyzed period, this growth was mostly influenced by the increase in the value of short-term liabilities. After performing a horizontal analysis of the profit and loss statement, it was established that the net profit of UAB X decreased throughout the analyzed period. The decrease in net profit was due to a higher increase in cost compared to sales. Taking into account that the amount of costs and operating expenses in 2018 exceeded 100 percent of the value of the company's income - the activities of UAB X in 2018 are unprofitable. Since 2016, the percentage of all types of profit has been unsatisfactory, but in 2018 the company incurred losses and the ratios were unprofitable. Analyzing the change of amounts payable and liabilities of UAB “X” in 2014 - 2018, it was established that the company's liabilities increased by ↑ 37 percent during the analyzed period, this growth was mostly influenced by the increase in the value of short-term liabilities. After performing a horizontal analysis of the profit and loss statement, it was established that the net profit of UAB X decreased throughout the analyzed period. The decrease in net profit was due to a higher increase in cost compared to sales. Taking into account that the amount of costs and operating expenses in 2018 exceeded 100 percent of the value of the company's income - the activities of UAB X in 2018 are unprofitable. Since 2016, the percentage of all types of profit has been unsatisfactory, but in 2018 the company incurred losses and the ratios were unprofitable. Profitability indicators of UAB X, net profitability in 2017 did not reach even 1 percent, in 2018 it was with a minus sign, but close to 0, it is concluded that the Company's financial situation is deteriorating every year. The turnover of fixed assets shows that UAB X uses inefficient assets to generate income. UAB X is proposed to perform more frequent and consistent analysis of financial indicators and reduce costs. If cost reduction measures were taken every year, the company would be able to avoid loss-making performance. |
