| Abstract [eng] |
An assessment of the factors affecting the financial results of financial science and financial results plays an important role in today's dynamic and competitive business. This assessment provides detailed information on the financial condition of the company and its performance, discloses the company's opportunities and prospects. Appropriate company’s management decisions can be made because of good company’s profitability analysis. Therefore, regular and substantiated assessment of the reasons and factors that led to the business financial results and their changes is a prerequisite for making reasoned and optimal decisions that will lead to positive changes in future financial performance. The cold dessert market in Lithuania is affected by several factors such as seasonality and high rivalry. Therefore, it is important to find all factors that influence company's profit, so that the managers could make optimal decisions for improvement. Paper aim is to evalutate the factors that affect the profitability of cold dessert market companies. To reach aim there are some tasks: 1. Reveal the importance and problems of analyzing company's profitability drivers. 2. Present the concept of profitability, profitability factors and factors valuation methods in a theoretical aspect. 3. Perform the financial analysis of the cold dessert enterprise called UAB \"Unilever Lietuva ledų gamyba\". 4. Perform a survey for employees and consumers of the company \"Unilever Lietuva ledų gamyba\", to identify the external and internal factors influencing the company's profitability. The research showed that UAB “Unilever Lietuva ledų gamyba” profitability ratios growth in 2013 – 2016 years. The main factors of the external environment affecting the company's profitability are social ones. Consumers, their demographic situation and employment make the biggest influence on the company’s income. The main internal factors affecting the company's profitability are the goals and tasks, which mostly influence human resources. Paper structure is 70 pages and 5 annexes, 35 figures and 10 tables, 63 sources of information. |
