Tam, kad būtų galima nustatyti įmonės finansinę būklę ir numatyti jos prognozes, neužtenka apskaičiuoti pavienių finansinių rodiklių. Siekant tikslių rezultatų ir išvadų, būtina lyginti duomenis ir rodiklius tarpusavyje, lyginti su šakos rodikliais, stebėti jų dinamiką ir nustatyti pokyčius lemiančius veiksnius. Įvertinus UAB „Rimas“ 2002–2007 m. finansinę būklę pasitelkiant horizontaliąją, vertikaliąją ir santykinių rodiklių analizę, naudojant Altmano, E.Springate ir Blanko bankroto diagnostikos modelius, numačius grynojo pelno prognozę pagal trendo ir eksponentinio išlyginimo metodus, priimta išvada, kad UAB „Rimas“ finansinė būklė ateityje stabili neišliks. Hipotezė, jog sisteminė ir nuolatinė finansinė analizė leidžia įvertinti įmonės finansinę būklę ir jos veiklos perspektyvas, pasitvirtino. / It‘s not enought to count up solitary financial indices to establish financial condition and provide for prospects of enterprise. To reach exact results and draw conclusions, we need to compare all data and indeces to each other, compare them to branch indeces, keep up with dynamics and establish factors of changes. Financial analysis of Private Limited Company “Rimas” was estimated using horizontal, vertical and relative indices analysis. There was evaluated probability of bankrupt according to Altman. E, Springate, Blank models, prognosticate net profit according to trend and exponential equation. According to this analyse were drawn a conclusion that Private Limited Company’s “Rimas” financial condition will not be stable in the future. The hypothesis that methodical and constant financial analysis allow to estimate financial condition and activity‘s prospects of enterprise, was proved.

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.

Business intelligence system for SB market.

This master’s paper researches a problem of an effective usage of the working capital because this issue is relevant to the various Lithuanian companies. Correct control of circulating capital, optimal storing of reserves at the enterprise��s warehouse, constant observation of ready money circulation, analysis of debtor’s and creditor’s operations are one of the main factors of successful activity of the enterprise. This paper seeks substantiation of the importance of circulating capital control at a business enterprise. It presents the survey of connection between circulating capital and estimation indices of the enterprise’s activity and introduces various forms of capital the control of which directly influences the effective capital regulation. When analysing the ways of control improvement of all component parts of circulating capital ( reserves, receivable amounts, payable, amounts, ready money), the main mistakes and problems of circulating capital control are being named.

Currently there are not many Analytic systems widely used in the world. Analytic systems, like Analyst Notebook, iBridge and similar are well known. Unfortunately these systems are quite complicated and expensive. It takes a lot of time and money to train company workers to use these systems. Small companies are not capable to do their. So, naturally there comes demand on more simple and more expensive systems. The main objective of this project is to create low complicated small-medium size analytic system, more concrete, – call records analysis system, which include main features of large analytic systems and also avoids their’s defects. There was made an analysis of existing analytic software and customer needs in this work. In these days computer analysis usage is growing extremely fast, so naturally it increases needs to use such data into databases, transferring, standardization and so on. Sustaining these models there was evolved an idea of object oriented call records analysis model.

Analysis of jelly cubes measures. Relative coefficients determination and analysis. The company equipment maintenance department analysis.

In the master work there is a scientific problem raised and worked out: what are application possibilities of one factor method analysis and how this statistic method could be used to ascertain six class pupils‘ mathematical achievements at secondary school in Lithuania. The aim of this work is to establish applying one factor analysis the main factors, which destine mathematical achievements and taking them into consideration to make conclusions and recomendations how those achievements to improve. To achieve this aim there are such tasks raised, as to analyse the quality possibilities and exactness of one factor method by establishing the factors destined by mathematical achievements, to estimate exterior and interior factors on which depend mathematical achievements and to present conclusions and recomendation. By analysing and generalizing scientific literature and statistical data it was established that one factor analysis is good to process for ranked data, when the variable of sample are independable and they are distributed according to normal law and their dispersion are similar (do not differ more than three times) this method allowed the indications of measured objects to change by a smaller number of generalizing indications without losing its main information. By investigating the mathematical achievements of six – grade pupil‘s statistically significant differences according to ANOVA method it was estasblished, that the factors which destine it are the... [to full text]

In current work problems and requirements for demand forecasting in commercial or manufacturing enterprises are analyzed and suitable forecasting algorithms are proposed. In enterprises with multidimensional and heterogeneous demand it is advisable to use different algorithms for different demand constituents and to readjust parameters used for forecasting. Existing forecasting packages are not practical as they are not integrated with commodities or materials supply orders management activities and business processes of enterprise. The orders management system is developed with forecasting component using adopted time series forecasting techniques such as moving average, exponential smoothing, double exponential smoothing. These techniques ensure reliable forecasting results for different time series models: random, trend and are integrated with other business management activities. It is possible to calculate deviations of forecasted demand from factual values, to select algorithms giving minimal perсentage error, and to adjust algorithms parameters to changing demand. The system can help managers to choose forecasting algorithms and to adapt their parameters in the course of time. The system is designed using UML CASE tool and implemented in Microsoft .Net environment using MS SQL Server 2005 for data storage.

Aim of study: to analyse the sensory analyses using to dairy products rating in Lithuania (law acts, assessors training, practical using in Lithuania). Tasks of study: to select and instruct assessors group to work by LST ISO 8586 – 1:1997. Sensory analysis. General guidance of the selection, training and monitoring of assessors. Part 1 : Selected assessors. To do descriptive analysis of dairy product (cheese) by LST ISO 4121:2004. Sensory analysis. Methodology. Evaluation of food products by method using scales. To make sensory profile of dairy product (cheese). Material and methods: the study’s was done at Food Safety and Animal Hygiene department in LVA and at Sensory Analysis Laboratory in KTU Food Institute. There were analysed 4 cheeses sensory analyses, done each of cheese comparable analysis and made profile. The assessors group were made from 7 students of LVA. This group selected in 2004 at KTU Food Institute and trained, but they didn’t have sensory analysis skills. At assessors screening was using these methods: ageusia, matching and ranking tests. At first assessors group was rating general cheeses appearance, odour and taste, consistency in 5 scoring. Then assessors group analysed the cheeses by earlier chosen and discussed attributes, used scales those attributes intensity to rate. From receive information were made sensory profile. To know consumers’ opinion about cheeses was used acceptability test. Results: the sensory analyses methods review showed, that... [to full text]

Tyrimo tikslas: atlikti pieno gamybos ūkio analizę ūkininkės Vidos Butkevičienės pienininkystės ūkio pagrindu, išaiškinti privalumus ir trūkumus, pateikti pasiūlymus pieno gamybos technologijai ūkyje tobulinti. Tyrimo uždaviniai: apžvelgti pieno gamybos technologijas Lietuvoje. Išanalizuoti karvių produktyvumą įtakojančius veiksnius ūkininkės ūkyje. Apibendrinti tyrimo rezultatus, pateikti išvadas ir pasiūlymus. Gauti darbo rezultatai: išanalizavus literatūros duomenis ir Prienų rajono gyvulių laikymo ir melžimo technologijas, matome, kad plačiausiai paplitęs pririštų galvijų laikymas, tik nedidelėje dalyje ūkių taikomas palaidų galvijų laikymo būdas. Melžiama mechanizuotai ir rankomis. Melžiama stovėjimo vietose į pieno linijas arba i pieno melžtuves. Pasirinktos ūkininkės ūkyje karvės laikomos pririštos rekonstruotame 200 vietų tvarte, melžiama į pieno linijas, yra įrengtas modernus pieno blokas, naudojama DeLaval firmos moderni melžimo įranga.. Prieauglis laikomas atskiroje patalpoje. Ūkininkė apsirūpinusi šiuolaikiška pašarų ruošimo technika, gyvuliai šeriami subalansuotais pilnaverčiais pašarais. Ūkyje atliekama gyvulių produktyvumo kontrolės apskaita. Karvių produktyvumo kontrolė pradėta 1994 m. Sėkmingas modernaus pieno ūkio tvarkymas yra pagrįstas galvijų bandos reprodukcijos duomenų registravimu, bei smulkia analize. Tokiu būdu gaunama informacija ūkininkui padeda geriau orientuotis ūkio valdyme, bei galvijų reprodukcijos tvarkymo srityje. Tai ir pastebima šiame... [toliau žr. visą tekstą] / Analysis aim: to maik and analysis of milk production in a farm of Vida Butkevičienė on basis of dairy – farm, to find out advantages and disadvantages, to give ofers to improve the milk production technologies in a farm. Analysis task: to overlook milk production technologies in Lithuania.To analyse factor in a farm, which influence cows produktivity. To summarize analysis rezults, make conclutions and give offers. Work results: While analysing literature informatikon, livestock keeping and milking technologies in Prienai district we can see that the most common is bound livestock keeping and loose way is applicable just in small part of farms. Milking is mechanic and by hand. Milking is done in standing places and to a milk lines or milker. In chosen farm cows are bound in reconstrukted cattle – shed of 200 places, milking is done in lines. There is a modern milk block and a modern DeLaval firm milking mechanism. Young calves are keeped in a seperate place. Farmer have a modern forage technology, livestock is feed by balanced valuable forage. Accounting of livestock productivitycontrol is made in farm which is starte din 1994. Succesful regulation of modern milk farm is reasoned on registration of livestock herd reproductivity informatikon and detailed analysis. This information helps farmer to orient in farm control and livestock reproduction administration area. It is noted in this farm.