| Abstract [eng] |
Master's thesis on the basis of foreign Lithuanian authors theory and methodology, analysis profit, profitability, their structure, purified profits and profitability increase in value of the company structure and identify the profits and profitability of evaluating the secondary, and a summary of the factors affecting the profits and profitability of the company changes. Deferred analysis allows the company managers see benefit analysis importance and benefits of avoiding losses potential business risks or incorrectly treated indices reasons. In order to analyze the UAB „Lithuanian bread“ profits made profits horizontal analysis, however focus on profit lines on faceted analysis, since it provides a valuable information and product analyzes profit growth options it is more accurate. As well as profitability indicators are calculated and analyzed their changes. In order to further analyze the factors affecting profits, delayed regression analysis, the choice of both internal and external factors so who can lead companies complete. It is also estimated profits and increase profitability options during the economic value-added, the analysis of the main products based on the marginal analysis and the break-even point analysis. In order to identify possible indicators for values other periods made the prediction based on a scenario analysis methodology. Work carried out research allowed to draw conclusions, that‘s of corporate profits largely determine sales exceptional costs of individual profitable product cost and price changes. Therefore, in order for the gain, and thus the profitability, should the upward trend, the company should focus on precisely these factors control, increasing commodity prices and sales volumes. Research work raised the hypothesis proved correct, and we can say, that‘s profit maximization model drawn up based on the marginal analysis techniques are best placed to see what must be the product of volume and price that company could receive a maximum full version. This annex is deleted analysis revealed that company has great potential to increase their profit volumes, both by increasing the volume of the most profitable products, so increasing the prices for those products. |
