Verslo aplinkos veiksnių įtaka įmonių mokumui

Direct Link:
Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Verslo aplinkos veiksnių įtaka įmonių mokumui
Alternative Title:
Business environments influence on companies solvency
In the Journal:
Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos [Science and studies of accounting and finance: problems and perspectives]. 2017, Nr. 1 (11), p. 14-23
Keywords:
LT
Transportas / Transport; Verslas / Business.
Summary / Abstract:

LTReikšminiai žodžiai: Sandėliavimo ir transportui būdingų paslaugų sektorius; Verslo aplinkos veiksniai; Įmonių mokumas; Business environment factors; Storage and transport services sector; Storage and transport services sectorr; The company's solvency.

ENThere isn‘t enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren‘t evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers.Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients. [From the publication]

DOI:
10.15544/ssaf.2017.02
ISSN:
2029-1175; 2351-5597
Related Publications:
Management of the collection of social insurance contributions / Agnė Andrulienė, Teodoras Tamošiūnas. Technology, engineering, management, enterpreneurship, learning - international journal 2021, 5, 1, p. 22-32.
Permalink:
https://www.lituanistika.lt/content/71050
Updated:
2020-07-28 20:26:10
Metrics:
Views: 24    Downloads: 13
Export: