Sabiedrība ar ierobežotu atbildību "Nodokļu drošības centrs” finansiālā stāvokļa novērtējums
Loading...
Date
Authors
Advisor
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Language
lav
Abstract
Pašreizējā uzņēmējdarbības vide Latvijā, ko raksturo atkārtotas ekonomiskās krīzes un stabils konkurences līmenis, uzņēmumiem izvirza arvien augstākas prasības attiecībā uz finanšu stabilitāti un elastību. Uzņēmumiem savlaicīgi jāpielāgojas izmaiņām normatīvajā regulējumā un ekonomiskajā vidē. Šajā kontekstā finanšu analīze ir svarīgs rīks, kas, pamatojoties uz grāmatvedības datiem, ļauj objektīvi novērtēt uzņēmuma pašreizējo stāvokli, noteikt galvenās tendences un informēt vadību par iespējamiem riskiem un izaugsmes punktiem. Precīza un kvalitatīva finanšu rādītāju interpretācija nodrošina pamatu lēmumu pieņemšanai vadībā, pamatojoties uz informāciju. Savlaicīga noviržu vai nelabvēlīgu tendenču konstatēšana ļauj uzņēmumam veikt korektīvus pasākumus, pirms tās pārvēršas par nopietnām problēmām. Šāda analītiskā elastība ir īpaši svarīga ekonomiskās nestabilitātes periodos, kad spēja ātri reaģēt uz ārējiem izaicinājumiem kļūst kritiski svarīga, lai saglabātu stabilitāti un kontroli pār uzņēmējdarbības procesiem. Efektīva finanšu un materiālo resursu izmantošana ilgtermiņā ne tikai stabilizē uzņēmuma darbību, bet arī nodrošina tā stratēģisko attīstību. Īpašniekiem un vadībai ir svarīgi skaidri izprast sava uzņēmuma finansiālo stāvokli, izprast galveno rādītāju struktūru un savstarpējo saistību, kā arī spēt pieņemt kompetentus un pārdomātus lēmumus, pamatojoties uz analīzi, kas vērsta uz ilgtspējīgu izaugsmi un rentabilitātes palielināšanu. Bakalaura darba mērķis ir izvērtēt SABIEDRĪBA AR IEROBEŽOTU ATBILDĪBU “NODOKĻU DROŠĪBAS CENTRS” finanšu stāvokli un darbības efektivitāti, izmantojot finanšu analīzes metodes, un sniegt priekšlikumus tālākai attīstībai un ilgtspējīgai finanšu vadībai. Bakalaura darbs sastāv no trim daļām. Pirmajā daļā autore ir kritiski analizējusi zinātnisko literatūru par finanšu analīzes tēmu. Otrajā daļā autore raksturoja analizēto uzņēmumu un grāmatvedības pakalpojumu un nodokļu konsultāciju jomu. Darba trešajā daļā autore veica uzņēmuma finanšu analīzi, kas ietvēra: likviditātes analīzi, rentabilitātes analīzi, apgrozījuma analīzi, uzņēmuma horizontālo un vertikālo analīzi. Atslēgvārdi: finanses, analīze, pārskats,likviditāte, rentabilitāte, aprite. Darbs sastāv no 62. lappusēm, 6. attēliem, 30 tabulām, 29 izmantotas literatūras avotiem un 6 pielikumiem.
The current business environment in Latvia, characterized by recurring economic crises and a stable level of competition, places increasingly high demands on companies in terms of financial stability and flexibility. Companies need to adapt in a timely manner to changes in the legal and regulatory framework and to changes in the economic environment. In this context, financial analysis is an important tool that allows, based on accounting data, to objectively assess the current state of the business, identify key trends and inform management about possible risks and growth points. Accurate and qualitative interpretation of financial indicators provides a basis for making informed management decisions. On time detection of deviations or unfavorable trends enables the enterprise to take corrective measures before they develop into serious problems. Such analytical flexibility is especially important during periods of economic instability, when the ability to respond quickly to external challenges becomes critical to maintaining stability and control over business processes. Effective long-term use of financial and material resources allows not only to stabilize the company's activities, but also to ensure its strategic development. It is important for owners and management to have a clear picture of the financial position of their company, to understand the structure and interrelation of key indicators, and to be able to make competent and thoughtful decisions based on the analysis, aimed at sustainable growth and increased profitability. To assess the financial position and performance of LLC “NODOKLU DROŠĪBAS CENTRS” using financial analysis techniques and to make proposals for further development and sustainable financial management. The bachelor's thesis consists of three parts. In the first part, the author has critically analyzed scientific literature on the topic of financial analysis. In the second part the author described the analyzed company and the description of the sphere of accounting services and tax consulting. In the third part of the work the author conducted a financial analysis of the company, which included: liquidity analysis, profitability, turnover analysis, horizontal and vertical analysis of the company. Keywords: finance, analysis, report, liquidity, profitability, turnover. The work contains 62 pages, 6 pictures, 30 tables, 29 references and 6 attachments.
The current business environment in Latvia, characterized by recurring economic crises and a stable level of competition, places increasingly high demands on companies in terms of financial stability and flexibility. Companies need to adapt in a timely manner to changes in the legal and regulatory framework and to changes in the economic environment. In this context, financial analysis is an important tool that allows, based on accounting data, to objectively assess the current state of the business, identify key trends and inform management about possible risks and growth points. Accurate and qualitative interpretation of financial indicators provides a basis for making informed management decisions. On time detection of deviations or unfavorable trends enables the enterprise to take corrective measures before they develop into serious problems. Such analytical flexibility is especially important during periods of economic instability, when the ability to respond quickly to external challenges becomes critical to maintaining stability and control over business processes. Effective long-term use of financial and material resources allows not only to stabilize the company's activities, but also to ensure its strategic development. It is important for owners and management to have a clear picture of the financial position of their company, to understand the structure and interrelation of key indicators, and to be able to make competent and thoughtful decisions based on the analysis, aimed at sustainable growth and increased profitability. To assess the financial position and performance of LLC “NODOKLU DROŠĪBAS CENTRS” using financial analysis techniques and to make proposals for further development and sustainable financial management. The bachelor's thesis consists of three parts. In the first part, the author has critically analyzed scientific literature on the topic of financial analysis. In the second part the author described the analyzed company and the description of the sphere of accounting services and tax consulting. In the third part of the work the author conducted a financial analysis of the company, which included: liquidity analysis, profitability, turnover analysis, horizontal and vertical analysis of the company. Keywords: finance, analysis, report, liquidity, profitability, turnover. The work contains 62 pages, 6 pictures, 30 tables, 29 references and 6 attachments.