| Abstract [eng] |
Paulius STEPONAITIS. Financial Analysis Aspects of Service Company and its activity outlook. Master‘s work This master‘s final paper analyzes and structures the newest Lithuanian and foreign country’s scientists theoretical and practical researches of these subjects: financial analysis, evaluation of throw, bankrupt and prognostication. For the first time the present paper makes systematic financial statement analysis of JSC SPAR Baltic and identifies the main problems, among them are to be mentioned to high indebtedness of the company, ineffective management of reserves, freeze of means. Upon comprehensive diagnosing of bankruptcy, assessing changes of separate articles and using various systems of comparative indicators, there was detected that the possibility of bankruptcy is very low. In the constructive part, there were evaluated perspectives of the company. Calculated prognosticated values of sales of JSC SPAR Baltic for the years 2007 and 2008, using the faction of hyperbola of the second type. Considering specifics of the activities of the company, there was evaluated dependence of sales on potential clients at the market, using correlative and regressive analysis. It was determined, that these indicators are closely coherent. Therefore, upon completion of prognostication of quantity of potential clients, there were evaluated perspectives of changes of sales of the company. Hypothesis were proved that growing of sales depends on quantity of potential clients. |
