| Abstract [eng] |
The master in the final work presented to \"Durys\" Ltd activities of economic analysis and the evidence of optimization opportunities. The economic analysis of company's activities, it is important to properly select the methods of economic evaluation, indicators and to assess the possibility of improving the activity. With the development of indicators, techniques, and methods of investigation it is difficult to choose the right financial indicators to interpret them and to assess the economic situation of the company. Therefore, the objective of this work is to make simple performance indicators rating system, which allows the optimization of the company's assumptions about the problem areas. Set up targets: to name and systemize company's optimization and economic analysis theoretical aspects, analyzecompany's activities and the selection of the most current indicators by their standardized system and on the basis of the results obtained, to provide enterprise optimization opportunities. It was determined that the best performance of the company \"Durys\" Ltd reveals 6 indicators of solvency, 4 profitability, and 6 activity efficiency indicators. The values of the indicators are standardized on the basis of the theory, the results of the sector enterprises and “Durys” Ltd results. The obtained scores indicate that the company's problematic areas areprofitability and operational efficiency. It is important for the company to increase sales and to use more effectively available asset, it meant to assess whether there are not liquid stocks. It is recommended to reduce the amount of production that is stored in the warehouse as this freezes part of the funds. It is also recommended to reduce the duration of accounts receivables turnover because they arelonger than 3 months. This will results in greater use of equity the company's activities, while at the same time, the increase in accounts payable turnover. So after the standardization of the company economical activities indicators, results confirmed the hypothesis that applied analysis method creates preconditions for optimizing the company's activities. |
