| Abstract [eng] |
This master’s thesis discusses theoretical aspects and models of profit, profitability analysis and maximization in detail. It is noticed, that seeking to maximize their value, activities, opportunities and profits, organizations rarely use systems and methods carefully prepared in advance; rarely use thorough, complex and systematic analysis of profit and profitability ratios, as well as their evaluation and practical application needed for profit maximization. The profitability analysis of JCS “Avstonis” allows determining the most important reasons of change in income and expenses, illustrate factors forming profit quality, evaluate the relation between sales income, activity expenses and profit. The results helped to formulate possible activity directions of JCS “Avstonis” as well as set the opportunities for profit maximization. The scientific working hypothesis, formed by the author of this master’s thesis, is proven – sales volume and price model based on profit margin analysis is assessed as one of the most suitable methods for profit maximization. |
