Debitori un naudas līdzekļi
Date
2010
Authors
Ivanova, Olga
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Diplomdarba nosaukums ir debitori un naudas līdzekļi uzņēmumā SIA “Rosinter Restaurants”. Uzņēmuma finansiālā stāvokļa novērtēšana ir pamats pareizai uzņēmuma vadīšanai un tā nākotnes perspektīvu nodrošināšanai, tādēļ autors nolēma izpētīt uzņēmuma finanšu situāciju un izstrādāt priekšlikumus tās uzlabošanai.
Darba gaitā teorētiskajā daļā tika pētīti finanšu analīzes teorētiskie aspekti, kuri sastāv no apgrozāmo līdzekļu analīze.
Apgrozāmie līdzekļi veido ļoti nozīmīgu uzņēmuma bilances aktīvu daļu. Pēc apgrozāmo līdzekļu kopsummas tiek vērtēts uzņēmuma potenciāls, maksātspēja, likviditāte.
Praktiskajā daļā tiek raksturoti divi radītāji no apgrozāmiem līdzekļiem:
- debitori;
- naudas līdzekļi.
Nauda ir īpašs uzņēmuma līdzekļu veids , ja uzņēmēja rīcībā nav naudas līdzekļu pietiekamā apjomā, tas var kļūst par galveno iemeslu neveiksmēm uzņēmējdarbībā un var iesākties maksātnespējas process.
Darba autors veica apgrozāmā kapitāla pārvaldības un naudas līdzekļu pārvaldības. Šajā nodaļā darba autors izteica piedāvājums finanšu situācijas uzlabošanai, kuru varētu izmantot analizētā uzņēmuma vadība turpmāko finanšu lēmumu pieņemšanā.
Darba apjoms ir 82 lapaspuses, tajā iekļauti 1 attēls, 3 tabulas, 2 formulas, pievienoti 9 pielikumi. Bibliogrāfiskajā sarakstā izmantoti 27 literatūras avoti.
The diplomdarba name is debtors and money means in an enterprise SIA "Rosinter Restaurants". The Company's financial condition assessment is the basis for the proper management of the business and its future prospects, so the author decided to investigate the company's financial situation and develop proposals for its improvement. Work during the theoretical part was studied theoretical aspects of financial analysis, which consists of working capital analysis. Working capital represents a very important part of the company's balance sheet assets. At the current assets total estimated potential of a business, financial solvency, liquidity. Practical part is characterized by two creators of the current assets: - Debtors; - Money. Money is a special type of company funds, if the host does not have the money in sufficient quantities, it can become the major cause of failure in business and can to begin insolvency process. The author took the working capital management and cash management. In this chapter the author made a bid to improve the financial situation that could be analyzed under the management of future financial decisions. A work volume is 82 pages, in 1 images, 3 tables, 2 formulas, are it included, 9 appendixes are joined. In 27 literature springs are the bibliographic list used.
The diplomdarba name is debtors and money means in an enterprise SIA "Rosinter Restaurants". The Company's financial condition assessment is the basis for the proper management of the business and its future prospects, so the author decided to investigate the company's financial situation and develop proposals for its improvement. Work during the theoretical part was studied theoretical aspects of financial analysis, which consists of working capital analysis. Working capital represents a very important part of the company's balance sheet assets. At the current assets total estimated potential of a business, financial solvency, liquidity. Practical part is characterized by two creators of the current assets: - Debtors; - Money. Money is a special type of company funds, if the host does not have the money in sufficient quantities, it can become the major cause of failure in business and can to begin insolvency process. The author took the working capital management and cash management. In this chapter the author made a bid to improve the financial situation that could be analyzed under the management of future financial decisions. A work volume is 82 pages, in 1 images, 3 tables, 2 formulas, are it included, 9 appendixes are joined. In 27 literature springs are the bibliographic list used.
Description
Keywords
Ekonomika