| Abstract [eng] |
This thesis, comprising 104 pages, 10 charts, 24 pictures, and 62 references, the aim of this work is to conduct an analysis of the operational efficiency of companies in the furniture manufacturing sector during the period 2021–2023, with the objective of evaluating the efficiency of their operations. The first chapter presents the theoretical part of the work. This section examines the concept of operational efficiency, its types, selected and described key indicators for evaluating company performance efficiency, and discusses theoretical aspects of forecasting. The second chapter presents the business environment of furniture manufacturing sector companies operating in Lithuania and cooperating with IKEA is presented. The third chapter presents empirical research methodology for analyzing the efficiency indicators of companies in the furniture manufacturing sector is provided. The research goal and objectives to achieve the goal are set. The process for analyzing and evaluating the operational efficiency of furniture manufacturing sector companies has been established. Research variables and data collection methods are identified. The fourth chapter presents the research part. An analysis of the financial condition and operational efficiency of furniture manufacturing sector companies for the period 2021–2023 was carried out, including vertical and horizontal analysis of balance sheets and profit (loss) statements. Profitability, cost level, and asset turnover ratios were calculated, and the dynamics of their changes over the analyzed period were assessed. In addition, a forecast of sales volume and net profit for furniture manufacturing sector companies for 2024–2026 was also conducted. The thesis concludes with findings, a list of literature and sources, and appendices. |
