A/S "Ceļu pārvalde" finansiālā stāvokļa analīze un novērtējums
Date
2011
Authors
Striķis, Dairis
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Bakalaura darba temats ir A/s ,,Ceļu pārvalde” finansiālā stāvokļa analīze un novērtējums. Darbs sastāv no trim daļām.
Bakalaura darba mērķis ir veikt teorētisko materiālu apstrādi un uz tā pamata veikt finanšu analīzi un sniegt novērtējumu par 2007. – 2009.gadu, iegūto analīzes datu rezultātā nepieciešams A/s ,,Ceļu pārvalde” atklāt uzņēmuma trūkumus, darbības nepilnības un sniegt priekšlikumus, lai uzlabotu finansiālo stāvokli.
Pirmajā daļā ir uzņēmuma vispārīgais raksturojums, savukārt otrajā daļā ir apkopota finanšu analīzes teorētiskā daļa, kurā ietverta finanšu analīzes būtība un teorētiskie aspekti. Teorētiskajā daļā izvērtēta finanšu analīzes vertikālā un horizontālā analīze. Apskatīti arī finanšu analīzes likviditātes, saistību, aprites un rentabilitātes rādītāji, kā arī uzņēmuma bankrotēšanas iespējas teorētiskie aspekti.
Praktiskajā daļā autors veica A/s ,,Ceļu pārvalde” gada pārskatu analīzi no 2007.- 2009.gadam, izvērtējot uzņēmuma finansiālā stāvokļa izmaiņas analizējamā perioda laikā, kā arī nosakot šo izmaiņu iespējamos cēloņus.
Bakalaura darba apjoms ir 71 lappuse, kurā ietilpst 12 tabulas, 26 formulas, 6 attēli un pielikumi uz 9 lappusēm. Bakalaura darba izstrādei izmantoti 22 informācijas avoti.
Atslēgvārdi: likviditāte, maksātspēja, aprite, rentabilitāte, bankrota prognoze.
The subject of the bachelor project is evaluation and analysis of financial standing of the joint-stock company “Ceļu pārvalde”. The project consists of three parts. The aim of the bachelor project is to do processing of the information, and on the basis of that, make the financial analysis and give an evaluation of the years 2007 to 2009. As a result of the data analysis, company's shortages and imperfections of activities will appear, so suggestions on improving the financial status of the company will be given. The first part is a general description of the company, but the second part contains theory of financial analysis, which includes the aspects and the essence of the financial analysis. The theoretical part of the project contains horizontal and vertical analysis of financial analysis. There is also a review of liquidity, commitments, circulation and profitableness, and the company’s bankruptcy probability. In the practical part the author did an annual report analysis of the company of the years 2007 to 2009, evaluating changes of the company’s financial standing during the period, and defining probable reasons of changes. An amount of the bachelor project is 71 page, which contains 12 charts, 26 formulas, 6 images and enclosures on 9 pages. In total 22 sources of information were used for the project. Keywords: liquidity, solvency, circulation, profitableness, bankruptcy forecast.
The subject of the bachelor project is evaluation and analysis of financial standing of the joint-stock company “Ceļu pārvalde”. The project consists of three parts. The aim of the bachelor project is to do processing of the information, and on the basis of that, make the financial analysis and give an evaluation of the years 2007 to 2009. As a result of the data analysis, company's shortages and imperfections of activities will appear, so suggestions on improving the financial status of the company will be given. The first part is a general description of the company, but the second part contains theory of financial analysis, which includes the aspects and the essence of the financial analysis. The theoretical part of the project contains horizontal and vertical analysis of financial analysis. There is also a review of liquidity, commitments, circulation and profitableness, and the company’s bankruptcy probability. In the practical part the author did an annual report analysis of the company of the years 2007 to 2009, evaluating changes of the company’s financial standing during the period, and defining probable reasons of changes. An amount of the bachelor project is 71 page, which contains 12 charts, 26 formulas, 6 images and enclosures on 9 pages. In total 22 sources of information were used for the project. Keywords: liquidity, solvency, circulation, profitableness, bankruptcy forecast.
Description
Keywords
Ekonomika