Gamybinės įmonės veiklos efektyvumo analizė

• Klaipėdos valstybinė kolegija: numerio tekstas

LTStraipsnyje analizuojamas gamybinės įmonės veiklos efektyvumas, kuris suteikia galimybę įvertinti įmonės veiklos veiksmingumą, rezultatyvumą. Įmonės pasiektas efektyvumo lygis priklauso nuo racionalaus išteklių panaudojimo. Atliekant įmonės veiklos efektyvumo analizę, dažniausiai analizuojami turto apyvartumo ir sąnaudų lygio rodikliai. Empirinio tyrimo metu nustatytas gamybinės įmonės veiklos efektyvumas. Tyrimo rezultatai atskleidė, kad analizuojamos įmonės veikla yra efektyvi. Pagrindiniai žodžiai: efektyvumas, apyvartumo rodikliai, veiklos ciklas, finansinis ciklas.

ENAlmost without exception, every company faces certain financial problems from time to time. Because of that, heads of companies must always be on a lookout for new and alternative ways of improving their business. One solution to this problem is the efficiency analysis, capable of revealing inner reserves for improving business efficiency and to make the best possible economic decisions. Based on the analysis of scientific literature and the data of company’s fiscal reports for years 2013-2015, which was analyzed, compared and categorized, analysis of asset turnover and expenditure levels was performed; financial and business cycles were determined as well. In summary of the results, it was determined that the company managed its assets and expenditures most efficiently in year 2013. The company faced some difficulties in year 2014. All financial indicators significantly worsened due to lower company income, resulting from smaller scale of production. In year 2015, after heads of the company applied a policy of lower expenditure, and after an increase in sales income, the situation began to stabilize and indicators started to improve. Determined business and financial cycles of the producing company turned out to be rather short.

• Ekonomika / Economics
• Vadyba / Management