Magistro darbo I dalyje išnagrinėti teoriniai įmonių veiklos finansinės būklės analizės aspektai, nustatyti teoriniai investicinių projektų vertinimo metodai. II dalyje išanalizuoti UAB „Plungės lagūna“ veiklos ypatumai, vertinti 2005-2007 metų įmonės veiklos finansinės būklės rodikliai, jie palyginti su šakos rodikliais. Analizės metu nustatyta, kad įmonės pardavimų augimas sustojo, didėja veiklos kaštai dėl to, kad įmonė neturi betranšėjų technologijų ir dauguma darbų atlieka subrangos būdu, įmonei trūksta gamybinių-sandėliavimo plotų, o 2006 metais paimta ilgalaikė paskola nedavė rezultatų. Magistro darbo III dalyje buvo pasiūlytos dvi investicinio projekto alternatyvos: betranšėjų technologijų pirkimas ir 2500 m2 gamybinių-sandėliavimo plotų (I-oji alternatyva) ir tik betranšėjų technologijų pirkimas (II-oji alternatyva). Atklikus investicinio projekto alternatyvų vertinimo analizę, nustatyta, kad I-oji alternatyva yra naudingesnė ir efektyvesnė investicija, todėl įmonės vadovybei tai ir būtų pasiūloma. / There were set the theoretical aspects of the companies‘activity financial situation and analysis in the first part of the master work. The singularities of the JSC „Plungės lagūna“ activity, the financial rates of the company of the period of 2005-2007 and the financial rates of the construction sector were analyzed in the second part of the master work. There was set, that the company hasn’t non-trench technology and many works made by subcontracts, besides, company is lack of the storehouses and the long-term credit, taken by the company in 2006, does not give the results. Consequently the were suggested two alternatives in the investment project: the purchase of the non-trench technology and the storehouse (I alternative) and just the purchase of the non-trench technology (II alternative). After the analysis of the alternatives of the investment project, there were set, that the I alternative is more useful and more effective to the company.

My master´s thesis will deal with the business plan for a new brewery. For it to be the ideal strategy to entail the enforcement of the consumer market. The thesis will focus primarily on how to achieve a successful and economically beneficial brewery. In particular the choice of an appropriate strategy is the cornerstone of predetermining the future success or failure of the project on the market. In my thesis will also report on the current state of problems brewing on the Czech market and abroad. The practical part will focus on the technical possibilities of building a brewery and the calculation will be made investments in technology and equipment brewery. There will also be calculated in the calculation of profits and expenses which affect the rate of return on investment in the brewery. Furthermore, I will support sales tools which will allow the successful startup company. It will also be designed optimal variant of websites including their calculations. It also made sociometric survey to obtain relevant information for designing optimal strategy for future production brewery.

The diploma thesis deals with evaluating the financial situation of the company O.K. BAG s.r.o. during the years 2006 – 2010. The aim of this work is to analyze the financial situation of the company and propose options for improving the financial situation. The first part of work is contains basic information about the company O.K. BAG s.r.o.. In the second part the obtained results are evaluated and compared with the data of the firm. Based on these results it is possible to propose an enhancement of the current state of the firm