AB "Vilkyškių pieninė" ir AB "Rokiškio sūris" pelningumo vertinimas

LTStraipsnyje analizuojamas AB „Vilkyškių pieninė“ ir AB „Rokiškio sūris“ pelningumas. Teoriškai išanalizuota pelningumo samprata ir pelningumo atlikimo metodika. Atliktas kokybinis AB „Vilkyškių pieninė“ ir AB „Rokiškio sūris“ tyrimas, kuriuo išanalizuota įmonių veiklos pobūdis bei atlikta santykinių rodiklių analizė. Atliktas tyrimas atskleidė, jog AB „Vilkyškių pieninė“ santykiniai pelningumo rodikliai analizuojamu laikotarpiu gerėjo, o AB „Rokiškio sūris“ kito netolygiai, tai yra 2019 m. pelningumo rodikliai kilo, o 2020 m. – krito. Pagrindiniai žodžiai: finansinis rezultatas, pelningumas, veiklos efektyvumas.

ENResearch problem: Most companies seek to generate ever-increasing profits, but the Covd-19 pandemic has created uncertainty in the economy: rising costs due to increased safety requirements and potential disruptions to sales due to quarantine restrictions, so absolute profit margins do not reflect operational efficiencies. For this reason, relative profitability ratios are calculated that need to be compared with those of competitors or the industry. Research aim – to evaluate „AB „Vilkyškių pieninė“ ir AB „Rokiškio sūris“. profitability. Research methods: theoretical analysis of scientific literature, content analysis of documents, calculation and comparative analysis of financial indicators, graphical representation Conclusions: After analyzing the concepts of profit and profitability from a theoretical point of view, it can be stated that profit is the result of the company's reporting period expressed in monetary units less the company's income minus costs. And profitability is a relative indicator of the company's efficiency. The analysis of profitability ratios starts with the profitability ratios of sales, return on assets and return on capital. After the analysis of profitability indicators of AB Vilkyškių pienine and AB Rokiškio sūris, it was established that in 2018-2020. Profitability indicators of AB Vilkyškių Pienine increased, but in 2018. and 2019. assets and capital were used inefficiently because profitability was negative. 2018 - 2020 AB Rokiškio sūris profitability indicators changed unevenly, but assets and capital were used efficiently because profitability indicators were positive. Although the profitability indicators of AB Vilkyškių pienine tended to increase, many of the indicators did not exceed the profitability indicators of AB Rokiškio sūris.Neither Vilkyškių Pienine AB nor Rokiškio sūris AB exceeded the average profitability indicators of the NACE branch 10.51. The change in profitability indicators was influenced by the growth of sales in foreign countries, development in new foreign markets, development of product ranges, declining sales in the European Union due to restrictions during the pandemic. Changes in return on assets and capital were mainly influenced by changes in net profit. Keywords: finansial result, profitability, operational efficiency.