TURINYS LENTELIŲ IR PAVEIKSLŲ SĄRAŠAS...........................................................................................2 ĮVADAS..............................................................................................................................................3 1. Įmonės veiklos finansinės analizės teorinės prielaidos...................................................................4 1.1 Įmonės veiklos finansinės analizės esmė bei reikšmė įmonės valdymui................................4 1.2. Įmonės veiklos finansinės analizės tikslai ir uždaviniai.........................................................8 2. Įmonės veiklos finansinės analizės būdai ir metodai.....................................................................16 2.1. Įmonės veiklos finansinės atskaitomybės analizė.................................................................16 2.2. Santykinių rodiklių analizė...................................................................................................30 3. UAB „Transpa“ įmonės veikos finansinė analizė..........................................................................43 3.1. UAB „Transpa“ įmonės finansinės atskaitomybės analizė...................................................43 3.2. UAB „Transpa“ įmonės santykinių rodiklių analizė............................................................50 IŠVADOS..........................................................................................................................................56 LITERATŪRA..................................................................................................................................59

Darbo ir civilinė sauga  Analizės   (77 psl., 162,43 kB)

Fresin Fries is a locally owned fast food outlet that will be positioned as an international franchise through our creative approach to the company's image and detail presentation. Fresin Fries will provide a combination of excellent food at value pricing, with fun packaging and atmosphere. Fresin Fries is the answer to an increasing demand for snack-type fast food, to be consumed while window shopping and walking around inside a shopping mall.

Administravimas  Dokumentai   (51 psl., 178,17 kB)

Introduction Companies that earn a profit can do one of three things: pay that profit out to shareholders, reinvest it in the business through expansion, debt reduction or share repurchases, or both. When a portion of the profit is paid out to shareholders, the payment is known as a dividend.(http://beginnersinvest.about.com/od/dividendsdrips1/a/aa040904.htm) In English Wikipedia is written that dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. (http://en.wikipedia.org/wiki/Dividend) Then you want to make a financial decision, you have to look at dividend policy and what rise it will make to ceiling‘s stock‘s value, and, how it will suit shareholders needs. A company's dividend policy is the company's usual practice when deciding how big a dividend payment to make. Dividend policy may be explicitly stated, or investors may infer it from the dividend payments a company has made in the past. If a company states a dividend policy it usually takes the form of a target pay-out ratio. If a company has not stated a dividend policy then investors will infer it. (http://moneyterms.co.uk/dividend-policy/). Work purpose: In this work we will try to look over what is dividend, dividends types and dividend policy. Work tasks: • Understand what is dividend and find out dividends types; • Find out what are dividend paying methods; • Find out what is dividend policy and find out its types; • Establish basic dividend policy theoretical propositions, their differences; • Look over what dividend policy types are used in practical. . 2. Types of dividends "Money For Nothing" is not only the title of a song by Dire Straits in the '80s, but also the feeling many investors get when they receive a dividend. All you have to do is buy shares in the right company and you'll receive some of its earnings. ( http://www.investopedia.com/articles/stocks/07/dividend_implications.asp ). Dividends can be payed in cash or stock. 2.1. Cash In the majority of cases dividends are issued on a cash basis. For example, if a shareholder holds 1,000 shares and the per share dividend is $1, the investor will receive a check for $1,000 (http://www.mysmp.com/fundamental-analysis/dividends.html). In Investopedia is written that a cash dividend is a payment made by a company out of its earnings to investors in the form of cash (check or electronic transfer). This transfers economic value from the company to the shareholders instead of the company using the money for operations. Cash dividends is that receivers of cash dividends must pay tax on the value of the distribution, lowering its final value. Cash dividends are beneficial, however, in that they provide shareholders with regular income on their investment along with exposure to capital appreciation. (http://www.investopedia.com/ask/answers/05/stockcashdividend.asp). English Wikipedia gives such a definicion of cash dividends : are those paid out in the form of a check. Such dividends are a form of investment income and are usually taxable to the recipient in the year they are paid. This is the most common method of sharing corporate profits with the shareholders of the company. For each share owned, a declared amount of money is distributed. Thus, if a person owns 100 shares and the cash dividend is $0.50 per share, the person will be issued a check for 50 dollars. (http://en.wikipedia.org/wiki/Dividend).

Ekonomika  Referatai   (28,85 kB)

In past years few branches was opened in Eastern Europe and few more in USA (including Budapest, Rome, Viena and Amsterdam). In the same year the company’s trade mark was registered. The main marketing directors plan is to flourish (klesteti) in old contingent known as Europe and become most popular trademark among the others computer software and technics developers. Company’s driving force is research in newer PC technologies. On this depends how far it will go on in wild IT business. The management hopes to penetrate more international markets in the near future. Research management is fully in world for developing new IT technologies and upgrading old. Concentration in comptech development has enabled business to get more earnings and enrolling new shareholders for conquering the markets. As the small partnership become public limited company by the past few years,now it can enrole more financial needs for developing. In these IT times it’s the most common thing for that kind of companies to be 1st in new comptech production and researching that leads for newer markets and more business growth. Now this corporation honours agreements all over the world. Company epand from few workers to more that 1000 employers. Board of directors now manages the company with chairman who was elected to represent company in business sector. It now includes such branches as finance, marketing, production, personnel, purchasing, planning and most important research. Company’s production grows by the economical situation and consumers needs and it seems that it won’t exhaust.

Anglų kalba  Kalbėjimo temos   (3,53 kB)

Doing business in the US could be quite different from the way it is done in your home country. The greetings, dress codes, and schedules may vary from what you are habituated to. Here are some proper approaches to conduct business in a proper way in the US: Business Dressing Every individual company sets certain standards for business outfits. Usually, as a general rule, most of the large companies and organizations require a more formal dress. Most companies have a formal dress code for their particular business. Some companies may supply uniforms for some, or all of their employees. You could check with your employer whether they have any policy on dress code and what they feel is the most appropriate outfit for your position. If you choose to wear jewelry, it should be minimum and compliment your outfit. Large, flashy jewelry is usually not appropriate for a business environment. Business hours The normal business hours are Monday through Friday, 8.30 or 9.00 a.m. to 5 or 6 pm, with a 30 to 60 minute lunch break. Punctuality Being on time is a very important rule of business etiquette. Every effort should be made to arrive on time to any scheduled meetings or appointments. If you would be late for an appointment, then a call should be made announcing the expected delay. On the other hand regularly arriving late or missing appointments would have a negative impact on your business. Greetings & Introductions It is customary for business meeting with people from outside your company to begin and end with a firm handshake. Eye contact should be maintained during the handshake and whenever someone is speaking to you. During introductions, listen carefully to the pronunciation of the persons name so that you could address properly. While introducing yourself, give your full name not just the first name. You could take help of others in your company to find out when it would be appropriate to address someone by their first name only, or whether they should be addressed in a more formal manner (i.e. Mr. Robin). Avoid using nicknames until the person permits you to do so. The appropriate way of addressing someone may depend partly on his or her position in the company. For instance, it could be acceptable if you address your coworkers by their first name but not the senior officers of the company. This is a bird's eye view of the US business culture to help you assist you for your first visit. Your employers and coworkers could be of great help for you to adjust and make your work experience enjoyable and successful.

Anglų kalba  Straipsniai   (5,02 kB)

DUTIES: making agreements, such as work agreements, loan agreements, supplying agreements (with a physical person and a juridical person), warrant letters concerning work activities, registration of work agreements in a Work Agreements Journal, working as a representative of the company in making distributing contracts in Lithuania, and other small deals; management of staff of the company; working as a representative of the company in courts (preparation of civil actions, claims, suits as well as retorts for courts and plaintiffs and taking part in the investigation of civil cases) and other legal institutions of Lithuania; forming a legal base of the company (accumulating of juridical literature); Also, I have an experience in establishing and eliminating of companies. 2. POST: lawyer, May 1999 - October 2001. A private firm the main activity of which is wholesale in cosmetics, personal hygiene means, babies diapers and other products of paper. DUTIES: making agreements, such as work agreements, loan agreements, supplying agreements (with a physical person and a juridical person), warrant letters concerning work activities, registration of work agreements in a Work Agreements Journal, working as a representative of the firm in making distributing contracts in Lithuania, and other small deals. 3. POST: administrator, June 1999 - October 2000. A company the main activity of which is rent of premises and wholesale in foodstuffs. DUTIES: a) typical office work - keeping up documentation, typing orders, making work agreements, correspondence with other institutions (initiative, receiving and responding notes), recording the minutes, warrant letters and other notes concerning work relations. b) communication with foreign suppliers in Poland, Latvia, Finland, Sweden; ordering goods, searching for transport and its ordering, credit of imported goods, making price lists and other activities concerning trade. From May 1998 to June 1998 and from November 1998 to February 1999 I did practical work on accounting in the commercial bank “Hansa bankas”. SPECIAL SKILLS 1. Computer skills: NC, MS Excel versions 6,7, MS Windows versions 3,5, MS Word versions 6,7, the special accounting program “Rivilė”, MS Word Perfect version 6.0, Multi Edit, PC Tools, Pager Maker, and others. 2. Work experience with a fax-modem, a fax and copying machines. 3. English and Russian. 4. Juridical knowledge. 5. Good typewriting. 6. Valid driver’s license. MY STRONG PECULIARITIES: 1. A wish to improve myself. 2. A will to make a career. 3. Deep knowledge of work, civil and criminal code, economic law, notaries and constitutional law as well as legal, standard bills. 4. Work experience. A short summary of the reasons why l am inquiring about a vacant work place in Your company: 1. A desire to broaden my outlook and deepen my knowledge. 2. An opportunity to make a career. 3. A wish to get an attractive salary which meet with my qualification and good conditions of work. 4. Communicating with new people. Thank You for Your attention. If You have got interested in my application, please contact me.

Anglų kalba  Pagalbinė medžiaga   (5,16 kB)

The subjects of this presentation are the origins of American lexicography which will be represented through main problems, bilingual dictionaries, historical development of British and American lexicography, the great works of Noah Webster, also by the lexicographic influences of encyclopaedic dictionary by John Ogilvie and Funk and Wagnall’s standard dictionaries.

Anglų kalba  Referatai   (9 psl., 17,83 kB)

Kai matematinis modelis suformuluotas taip, kad negalima taikyti nei analitinių, nei skaitmeninių metodų, pasitelkiamas eksperimentinės optimizacijos metodas. Tada efektyvumo kriterijus ir apribojimai patei¬kiami algoritmo forma. Šie algoritmai aprašo nagrinėjamojo objekto veiklą, o jo funkcionavimo sąlygas nustato tyrinėtojas. Šiais algoritmais gali būti ir skaitmeniniai metodai, tačiau griežtas matematinis formalizavimas ne visuomet leidžia aprašyti sudėtingas sistemas, atsižvelgiant į kiekvienos sistemos specifines veiklos sąlygas.

Matematika  Konspektai   (18 psl., 65,28 kB)

Vocabulary. Definitions of key vocabulary. The means of marketing. Advertising. Advantages and disadvantages of major advertising media. Formulating of the advertising message. The role of the advertising in the promotional mix. Advertising as persuasion. Marketing influences and often actually controls almost every part of company's activities. Everyone who works for the company must “think marketing”. To think marketing we must understand in the right way what is the marketing concept.

Rinkodara  Konspektai   (32 psl., 212,25 kB)

"Oil" internationally differentiates in its high operational and moral principles; the company is easy- to- reach for customers working within Europe and in other regions; it not only represents their interests, but also constantly searches for the possibilities to fulfill them better. With our regularity and high level of forwarding services, we seek to contribute to the inclusion of the Baltic region into the international transport corridors.

Anglų kalba  Referatai   (2,14 kB)

Paslaugų verslas ekonomikoje pradeda užimti vis svarbesnę vietą. Paslaugos ir prekės parduodamos rinkoje. Jos tenkina pirkėjų norus, poreikius, padeda užbaigti prekių gamybos ir jų vartojimo paskirties ciklą, tiesiogine ar netiesiogine prasme priartina prekes prie vartotojo. Didėjanti paslaugų sektoriaus apimtis ir reikšmė šiandienos visuomenėje pradėjo naują erą. Daugelyje pasaulio šalių paslaugos yra laikomos pagrindiniu ekonomikos produktyvumo šaltiniu, kuris susijęs su naujų prekių ir paslaugų atsiradimu, jų gamybos sistemų kūrimu, ryšių su paslaugų vartotojais organizavimu, palaikymu ir t. t.

Rinkodara  Kursiniai darbai   (4,39 kB)

William Henry Gates III (born October 28, 1955) is the co-founder, chairman, and chief software architect of Microsoft Corporation, the world's largest software company (as of April 2006). He is also the founder of Corbis, a digital image archiving company. Gates is the wealthiest individual in the world according to the Forbes 2006 list. When family wealth is considered, he is second behind the Walton family, which The Sunday Times represents by Robson Walton.

Anglų kalba  Referatai   (5,21 kB)

In the Beginning The story of Henry Ford is not of a prodigy entrepreneur or an overnight success. Ford grew up on a farm and might easily have remained in agriculture. But something stronger pulled at Ford's imagination: mechanics, machinery, understanding how things worked and what new possibilities lay in store. As a young boy, he took apart everything he got his hands on. He quickly became known around the neighborhood for fixing people's watches. In 1896, Ford invented the Quadricycle. It was the first "horseless carriage" that he actually built.

Anglų kalba  Namų darbai   (2,47 kB)

Today we won‘t take up more that 20 minutes of your time so won‘t waste time and let‘s get down to business. Our first point is to give some background information about Coca Cola history and heritage. Then we‘ll give you some facts about companies products and their changes over existence. We are sure you will be of particular interest to those products. And finally we will reveal the secret formula of coca cola company success. So I am pleased to be able to welcome you to our company.

Anglų kalba  Namų darbai   (3,8 kB)

To understand what an adjective clause is, we need to understand what adjectives and clauses are. Most of you probably know what an adjective is. In English, adjectives are used to modify or describe nouns. For example, adjectives can show size, color, emotion, and quantity. Here are some sentences with adjectives. Can you identify them?

Anglų kalba  Kursiniai darbai   (3,04 kB)

Business ethics is a form of applied ethics, a branch of philosophy. As such, it takes the ethical concepts and principles developed at a more theoretical, philsophical level, and applies them to specific business situations. Generally speaking, business ethics is a normative discipline, whereby particular ethical standards are assumed and then applied. It makes specific judgements about what is right or wrong, which is to say, it makes claims about what ought to be done or what ought not to be done. While there are some exceptions, business ethicists are usually less concerned with the foundations of ethics (metaethics), or with justifying the most basic ethical principles, and are more concerned with practical problems and applications, and any specific duties that might apply to business relationships.

Anglų kalba  Konspektai   (6,48 kB)

Knauf, a family name, and a corporate group of global dimensions. A leading manufacturer of building materials worldwide, including plasterboards, plasters, insulation materials and external renders, with a turnover of Euro 2.5 bn. With over 100 plants in Europe, Asia, USA and South America, it is through technical innovation and high quality standards that Knauf leads the development of markets across the Globe. Committed to the environment, Knauf is active in retaining the natural balance across all our operations.

Anglų kalba  Kursiniai darbai   (4,42 kB)

JSC "Hronas" was established in 1993. The Company started with importing and installing plastic windows. Early in 1994 the new production equipment >was brought to and window production started in Lithuania. During seven years of strenuous work the Company has gradually introduced one of the most state-of-the-art aluminium, plastic and wooden construction production processes in Europe.

Anglų kalba  Kursiniai darbai   (4,54 kB)

Forbo is a global company, which employs some 5,800 people worldwide. Forbo has leading market positions with its attractive product portfolio and brand names of global reputation. Forbo strives to expand and further its existing product range and encourage innovation. The Forbo Group attaches great importance to quality assurance, quality enhancement and environmental compatibility.

Anglų kalba  Kursiniai darbai   (5,69 kB)

UAB Megrame was established on 26 March 1992 and was the first in Lithuania to start the production of plastic windows. The President of the company is Juozas Magelinskas. Megrame has been a member of the Lithuanian Builders' Association since 1996. The company has two subsidiaries, i.e. Vakarų Megrame and Pietų Megrame, and its representatives in twelve cities and towns of Lithuania.

Anglų kalba  Kursiniai darbai   (4,76 kB)

Gaminat produkciją ir teikiant paslaugas, paprastai naudojama daug įvairaus turto. Tad visas turtas, kurį valdo ir kuriuo disponuoja įmonė skirstomas į ilgalaikį turta ir trumpalaikį. Ilgalaikis turtas – tai turtas, kuris naudojamas įmonės ekonominei naudai gauti ilgiau nei vienerius metus ir kurio įsigijimo vertė ne mažesnė už įmonės nusistatytąją. Trumpalaikis turtas – tai turtas, kurį numatoma sunaudoti ar panaudoti per vienerius metus, arba kurio įsigijimo vertė yra mažesnė už vertę, Vyriausybės nustatyta ilgalaikiam materialiajam turtui (šiuo metu ne daugiau 500 Lt).

Ekonomika  Kursiniai darbai   (16,31 kB)

The City of London is a small area in Greater London. The modern conurbation of London developed from the City of London and the nearby City of Westminster, which was the centre of the royal government. The City of London is now London's main financial district.

Anglų kalba  Pagalbinė medžiaga   (6,5 kB)

Įvertinimas 8,pristatytas kolegijoje, legalios verslo formos ir valdymo struktūra. New business planners do some serious thinking about what legal form to choose for their new endeavour. This means determining what status the business will be in the eyes of the law. The choice has very important consequences.

Anglų kalba  Kursiniai darbai   (3,83 kB)

Darbas įvertintas 10. Panaudoti paveiklėliai. Fotografijos istorija (tik pagrindiniai dalykai plačiau), kameros panaudojimas, elementai pagrindiniai.

Anglų kalba  Referatai   (4,02 kB)

Gavau 10. Diana Spencer nickname Lady Di born: July 1st, 1961 birthplace of: Sandringham (Norfolk - England) parents: John Edward Spencer (1924-1992) Lady Frances Spencer (1936) divorced since 1969 sisters and brothers: Sarah, Jane, Charles length: 1.77 m weight: unknown colour of eyes: blue colour of hair: blond residence: Kensington Palace in London marriage: On July 29th Lady Diana married Prince Charles.

Anglų kalba  Referatai   (24,52 kB)

Charlie Chaplin, who brought laughter to millions worldwide as the silent "Little Tramp" clown, had the type of poor childhood that one would expect to find in a Dickens novel. Born in East Street, Walworth, London on 16 April, 1889, Charles Spencer Chaplin was the son of a music hall singer and his wife.

Anglų kalba  Referatai   (7 kB)

Tai vienuolika skirtingomis temomis parašytų rašinėlių, kurie pravers besiruošiant anglų kalbos egzaminams ar kalbėjimo įskaitoms.

Anglų kalba  Konspektai   (10,77 kB)

In segmenting a market, marketers look for broad classes of buyers who differ in their needs. There is no one right way of segmenting markets. A marketer has several bases available to him/her for the segmentation of markets.

Anglų kalba  Analizės   (4,6 kB)

Strateginio valdymo teoriniai aspektai. Strateginio valdymo samprata. Strateginio valdymo modelių analizė. Strategijų rūšys. Strategijos formavimo procesas. Tikslai ir misija. Strategiją veikiančių veiksnių įvertinimas. Aplinkos įvertinimas. Konkurencingumo įvertinimas. Strategijos formavimas UAB "Interscalit" pavyzdžiu panaudojus ES struktūrinius fondus. Verslo raida ir ūkinės veiklos rezultatai. Bendrovės misija, vizija ir kokybės politika. Tiksliniai rinkos segmentai. Finansinė būklė. Gamybos technologija. Gamybos procesas. Daigstymo technologijos. Pardavimo rinka ir konkurentai. Pardavimo rinkos. Rinkos segmentai. Konkurentai. Numatoma įdiegti technologija. Technologinio kompleksiškumo privalumai. SWOT analizė. Rizikos analizė. Valdymo rizika. Išorinė rizika. Įmonėje taikomos strategijos. Numatytos priemonės bendrovės strategijos įgyvendinimui. Pajamų ir sąnaudų prognozavimas. Bendrosios skaičiavimų rengimo prielaidos. Labiausiai tikėtinas scenarijus. Alternatyvūs prognozės scenarijai. Bendrovės strategijos įgyvendinimas negavus ERPF paramos.

Vadyba  Diplominiai darbai   (73 psl., 216,05 kB)

I choose subject risk and benefit of starting a new business. This topic is quite interesting for me and necessary to know how it is developing recently. It is interesting, because many people are starting their business nowadays, they want to have independence and earn a lot of money. So it is useful to read articles of people which business was and is prosperous, how they succeeded. Why people start their business? Are they exceptional? What is the risk to lose everything?

Anglų kalba  Referatai   (9 psl., 19,39 kB)