| Abstract [eng] |
The structure of JSC “Lithuanian railways” Capital, the Peculiarities of its Planning and the Impact of its Changes to the Financial Indicators of the Company 63 pages, 26 figures, 14 tables, 50 references. Summary content: The master 's thesis examines the interpretations of capital concepts by various authors, the development and models of capital structure formation theories. The financial analysis of JSC “Lithuanian railways” is also performed. The period of 2014 - 2018 is analyzed. The paper defines the concepts of capital, discusses the results obtained from financial analysis and sources of information. The company's financial activities are reviewed. Horizontal and vertical analyses of balance sheet, profit (loss) statements were performed. Equity and debt ratios, debt to assets ratio (DR) profitability, turnover, solvency, efficiency and other ratios were calculated. In order to achieve the goal of this paper, the influence of capital structure indicators on relative indicators was calculated. The conclusions are presented. Keywords: capital, capital structure, equity and debt ratio, debt to asset ratio (DR), operational efficiency, profitability, solvency, turnover, financial ratios, analysis. The work consists of the following parts: introduction, the concept of capital structure and its structural factors, research methods of impact of changes in capital structure on the company's financial indicators, research of impact of changes in capital structure on the company's financial indicators, conclusions, references and appendices. |
