| Abstract [eng] |
According to economic theory views be confirmed practice, the main goal of the company - profit. All business decisions to the company activities linked to the achievement of this objektive. Due to the extensive discussions about the company's strategy and business development objectives in order to increase profits, it is assumed that increasing profit - it's the business development objectives, which not only actively mobilize resources for the development of possible motives and concentrates, but also a key to the financial information and describes the implementation of financial instruments criteria. There are a number of accumulated experience in creating and solving business profit improvement targets. However, it is important to formulate precisely, within the constraints of the market situation and target consumers want, and address it to the method chosen, discovering the most effective way of their production process model. The changing economic situation, the company is quite difficult to achieve the set goals, because it depends not only on the capacity of the firm, but also on the conditions imposed by competitors. Modern business success is largely determined by how the owners and managers are able to identify business opportunities and how quickly they adapt to changing conditions. Increasing profits especially in the economic downturn (changed export opportunities to Russia, economic recession, the changeover to euro exchange and so on.) is the most important business objectives of the company, not the exception, and a Master's thesis deals with the company JSC „Zemaitijos pienas“, so it is important o justify the profit improvement opportunities. To this end, work to analyze and systematize the various Lithuanian and foreign authors of theoretical and practical analysis of the profit, profitability and profit improvement of the theoretical aspects and models. Detailed analyze the determinants of earnings trends. In order to assess the company's profit improvement analyzes conducted JSC „Zemaitijos pienas\" opersting profit and profitability analysis, the application of correlation and regression analysis, extrapolation, the break-even point and other analytical methods, allowing the main sales revenue and cost reasons for the change, to reveal the size of the profit makers factors to evaluate sales, operating profi, cost average price and quantity each other. The results helped to shape the future of the JSC „Zemaitijos pienas\" and based on forecasts of operating profit growth. Master's thesis confirms the author formulated a scientific hypothesis that systematic evaluation of the company's sales segments allows to distinguish between essential profit determinants that influence the future development ot company profits. |
