Finanšu analīzes un plānošanas process SIA „ Meditec”
Date
2013
Authors
Lediņa, Ingrīda
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Diplomdarba tēma ir finanšu analīzes un plānošanas process SIA „Meditec”.
Darba mērķis ir SIA „Meditec” finansiālās situācijas novērtēšana, aprēķinot likviditāti, rentabilitāti, maksātspēju un aprites rādītājus, interpretēt šos rādītājus un izvirzīt priekšlikumus finanšu pārskatu uzlabošanai. Kā arī sniegt praktisku ieskatu, kā tiek plānoti ieņēmumi un izdevumi vidēji lielā Latvijas uzņēmumā SIA „Meditec” un ar aprēķinu palīdzību izdarīt secinājumus par to precizitāti.
Diplomdarbs sastāv no četrām nodaļām. Pirmā nodaļa ietver informāciju tehnoloģiju nozares raksturojumu. Otrā – SIA „Meditec” saimnieciskās darbības aprakstu, trešā – ieņēmumu un izdevumu plānošanas procesa aprakstu un šīs sistēmas precizitātes analīzi. Ceturtā nodaļa ir veltīta finanšu koeficientu aprēķināšanai, interpretēšanai un priekšlikumu izvirzīšanai problemātisko posteņu uzlabošanai finanšu pārskatos.
Pētīšanas un analīzes procesā tika konstatētas SIA „Meditec” problemātiskās sadaļas finanšu pārskatos un izvirzīti priekšlikumi nākošo finanšu pārskatu uzlabošanai. Plānošanas procesa dziļākā izpētē tika konstatēts, ka šķietami veiksmīgi izveidota sistēma nemaz nesniedz precīzus datus lēmumu pieņemšanai nākotnē un sistēmu ir nepieciešams no pirmsākumiem pārskatīt.
Darba apjoms ir 87 lpp, darbā iekļautas 25 tabulas, 4 attēli un 11 pielikumi. Diplomdarba rakstīšanas procesā tika izmantoti 18 vienības izmantotās literatūras avoti.
Atslēgas vārdi: plānošana, informāciju tehnoloģiju nozare, finanšu analīze un veselības aprūpes iestādes.
Diploma thesis theme is financial analysis and planning processes Ltd „Meditec”. The aim of the diploma thesis is Ltd „Meditec” assessment of the financial situation in the calculation of liquidity, profitability, solvency and circulation figures to interpret these indicators and make suggestions to improve financial reporting. As well as providing a practical insight into how revenue and expenditure is planned in medium size Latvian company Ltd „Meditec” and by making calculation draw conclusions about their accuracy. Diploma thesis consists of four chapters. The first chapter includes a description of the information technology industry. Second - Ltd „Meditec” economical activity description, third - revenue and expenditure planning process description and analysis of the accuracy of this system. The fourth chapter is devoted to the financial ratio calculation, interpretation and putting forward proposals to improve the problematic items in the financial statements. In research and analysis process there were identified Ltd „Meditec” problematic sections in the financial statements and raised proposals for the next financial reporting improvement. In deeper research of planning process it was found that a seemingly well established system doesn’t give completely accurate data for making decisions in the future and it is necessary to revise this system from its beginnings. The amount of diploma thesis is 87 pages, the work included 25 tables 4 images and 11 supplements. In diploma thesis writing process there was used 18 units of literature sources. Keywords: planning, information technology industry, financial analysis and health care institutions.
Diploma thesis theme is financial analysis and planning processes Ltd „Meditec”. The aim of the diploma thesis is Ltd „Meditec” assessment of the financial situation in the calculation of liquidity, profitability, solvency and circulation figures to interpret these indicators and make suggestions to improve financial reporting. As well as providing a practical insight into how revenue and expenditure is planned in medium size Latvian company Ltd „Meditec” and by making calculation draw conclusions about their accuracy. Diploma thesis consists of four chapters. The first chapter includes a description of the information technology industry. Second - Ltd „Meditec” economical activity description, third - revenue and expenditure planning process description and analysis of the accuracy of this system. The fourth chapter is devoted to the financial ratio calculation, interpretation and putting forward proposals to improve the problematic items in the financial statements. In research and analysis process there were identified Ltd „Meditec” problematic sections in the financial statements and raised proposals for the next financial reporting improvement. In deeper research of planning process it was found that a seemingly well established system doesn’t give completely accurate data for making decisions in the future and it is necessary to revise this system from its beginnings. The amount of diploma thesis is 87 pages, the work included 25 tables 4 images and 11 supplements. In diploma thesis writing process there was used 18 units of literature sources. Keywords: planning, information technology industry, financial analysis and health care institutions.
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Keywords
Ekonomika