Bakalauro baigiamajame darbe nagrinėjamas pieno perdirbimo įmonės AB „Sūrelis“ veiklos efektyvumas. Pirmoji tiriamojo darbo dalis – tai teorinė lietuvių ir užsienio literatūros autorių veiklos efektyvumo sampratos analizė, kurios metu lyginamos, gretinamos įvairių autorių pateiktos efektyvumo sąvokos apibrėžtys, nagrinėjami įmonės veiklos efektyvumo vertinimo principai, apibrėžiama įmonės veiklos efektyvumo vertinimo metodologija. Bakalauro empirinėje dalyje, analizuojant finansines ataskaitas horizontalios, vertikalios analizės būdu, įvertinant įvairias finansinių santykinių rodiklių grupes, tiriamas 2003 – 2013 m. laikotarpio AB „Sūrelis“ veiklos efektyvumas. Koreliacine regresine analize patikriniamas ryšys tarp pagrindinių vidinių įmonės veiksnių, analizuojamu laikotarpiu, galėjusių lemti veiklos efektyvumo lygį. Multiplikatyviniu modeliu nustatomas pieno perdirbimo įmonės plėtros pobūdis, modeliuojama intensyvios plėtros perspektyva. Pagal AB „Sūrelis“ veiklos rodiklių retrospektyvinius duomenis, Tiesinio Trendo, eksponentinio išlyginimo, slankiojo vidurkio modeliais prognozuojami 2014 – 2015 m. pagrindiniai įmonės finansinės veiklos rodikliai. Modeliuojamas geriausios ir blogiausios 2003 – 2013 m. laikotarpiu susiklosčiusios bendrojo pelningumo situacijos pritaikymas 2014 m., imituojant optimistines ir pesimistines rodiklių reikšmes. Pasitelkiant bankroto prognozavimo modelius (Altman, Lis, Taffler ir Tisshaw, Springate), vertinamas AB „Sūrelis“ veiklos tęstinumas... [toliau žr. visą tekstą] / Bachelor thesis deals with the efficiency of activity of the milk processing plant JSC „Sūrelis“. The first part of the research provides the theoretical analysis of the concept of efficiency investigated by Lithuanian and foreign literature authors. It also deals with comparisons of definition of efficiency given by various authors. Moreover, it examines the valuation principles of company’s operational efficiency. Furthermore, company’s operational efficiency of the assessment methodology is defined. The empirical part of the bachelor thesis examines the operational efficiency of JSC „Sūrelis“ for the period of 2003 – 2013 by analysing financial statements. Horizontal and vertical methods of analysis have been used and various financial relative indexes have been evaluated. Correlation regression analysis was used to test the relationship between the main internal company factors during the analysed period, which may have influenced the level of operational efficiency. Multiplicative model helped to determine the nature of development of milk processing plant and to model the perspective of intensive development. With the help of JSC „Sūrelis“ operations’ indexes retrospective data, linear trend, exponential equation and moving average model, the main company’s financial operations indexes were prognosticated for 2014 – 2015. Moreover, the best and the worst appeared profitability situation’s adaptation was modelled during the period of 2003 – 2013 as imitation of the... [to full text]

Resource allocation across regions in an economy has been analysed by many authors, both from the efficiency and equity viewpoints. In general, these aspects are assumed to be conflicting - the attainment of higher growth rates and income levels in accordance with efficient resource allocation normally discrimminates against the relatively less well off sections of society. The literature concentrates largely on the allocation of resources across sectors, irrespective of geographic considerations, so that the decision to invest in a region seldom incorporates the area's absorptive capacity. The regional imbalance that results is shown just as clearly by the lack of high technology industry in some areas as it is by the (potential) congestion and overcrowding that characterises other regions. This study focuses on the relationship between the regional allocation of income generating activities and the total income generated for the nation. The growth potential of any area is defined by the availability of all essential facilities - service and repair facilities, transport and energy supplies being only a part of the picture. Factor supplies and the supply of credit, alongwith the high degree of interaction between regions and sectors also complement the picture. The low income potential of the peripheral areas of any nation is the result of a lack of these ancilliary facilities. However, once these bottlenecks are removed, the outlying areas normally depict higher growth rates than the core regions. In this study, a linear programming model is developed 1 in king the commodity, factor and asset markets of a nation, both across sectors and across regions. Thus, the commodity market of any region is related to the commodity, asset and factor markets of all regions. National absorptive capacity is now defined in terms of the potentials of all areas of the nation. The application of this model to Canada results in a set of optimal regional patterns of economic activity. Growth in any area is now encouraged only if the regional economy is not operating close to some capacity limitation, and if a full complement of goods and services, factors and assets is available. The results obtained justify these expectations because the model depicts a pattern of resource allocation that stresses areas where all facilities for growth are present. Thus, further investment in the traditional center Quebec and Ontario - is restricted, some critical thresholds regarding absorptive capacity having been hit. However, the regions where a full complement of services and asset supplies is not available - the Atlantic provinces - are not the alternatives. The relative ordering favours the modern manufacturing and service sec tors in Alberta and British Columbia. The model does suggest the existence of a tradeoff between national income and regional balance, since the imposition of regional balance constraints reduces the value of national consumption. However, even when regional equity constraints are imposed, the model suggests that more national income can be generated through reallocation of economic activity than was generated by the historical pattern of allocation. / Thesis / Doctor of Philosophy (PhD)