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. It also surveys various Lithuanian and foreign authors’ estimation indicators of the working capital and theoretical aspects of the analysis. The analysis of the dynamics, structure and the turnover of the company’s working capital has been accomplished in this paper. The estimation indicators of the working capital efficiency have been analysed; and with the help of the relevant indicators analysis the tie-up and reasons between them have been established, which, in fact, determined the alterations of these indicators. The prognostication of the ambit of the company’s working capital has been established by the means of the linear trend function and exploitation of dynamics series; and the determination with the Baumol model of the optimum demand for the finance has been estimated. The author’s formulated hypothesis of the research work has been confirmed, that the estimation indicators of the company’s working capital reveal the financial state of the company and makes a possibility to decide about the effectiveness of company’s work.

Magistro baigiamajame darbe atlikta įmonės UAB "XXX" apyvartinio kapitalo analizė. Pirmoje darbo dalyje teoriniu aspektu apžvelgta įmonės apyvartinio kapitalo koncepcija ir struktūra. Antroje darbo dalyje pateikta tyrimo metodologija, pasirinkti apyvartinį kapitalą analizuojantys finansiniai rodikliai ir analizuojamas ryšys tarp jų. Trečioje darbo dalyje atliekama įmonės UAB "XXX" analizė ir pateikiama apyvartinio kapitalo poreikio prognozė. / In the master's thesis is conducting an analysis of working capital in a company "XXX" Ltd. In the first part of the master's thesis ir reviewing the theoritical aspects of a company's working capital concept ant structure. In the second part are introducting the methodology of the research and selected financial ratios being used for working capital analysis and researching the relationship between these financial ratios.