Analysis of Small and Medium Business Indicators in Gross Domestic Product Weight structure/Smulkiojo Ir Vidutinio Verslo Finansiniu Rodikliu Svorio Bendrojo Vidaus Produkto Strukturoje Pokyciu Analize

By Svabovic, Miroslav; Valkauskas, Romualdas | Business: Theory and Practice, September 2012 | Go to article overview

Analysis of Small and Medium Business Indicators in Gross Domestic Product Weight structure/Smulkiojo Ir Vidutinio Verslo Finansiniu Rodikliu Svorio Bendrojo Vidaus Produkto Strukturoje Pokyciu Analize


Svabovic, Miroslav, Valkauskas, Romualdas, Business: Theory and Practice


1. Ivadas

Aktualiomis ivairiu imoniu konkurencijos aplinkybemis butina ieskoti nauju originaliu sprendimu, siekiant kuo tiksliau istirti verslo aplinka ir finansine imoniu bukle minimoje verslo aplinkoje. Siems sprendimams pagristi, igyvendinant darnaus verslo vystymosi ir jo suderinimo su aplinka koncepcija, reikia kompleksiniu tyrimu, is ju ir finansines verslo imoniu bukles, svorio BVP strukturoje, rizikos ir bankroto tikimybes tyrimu bei vertinimu. Sie tyrimai tampa vis svarbesni del itin dinamiskos verslo aplinkos pokyciu ir padeda sumazinti nepalankia aplinkos pokyciu itaka, o daznai ir panaudoti siuos pokycius (kaip atskleistas naujas galimybes) igyjant (arba issaugant) konkurencini pranasuma. Finansines verslo imoniu bukles, svorio BVP strukturoje, rizikos ir bankroto tyrimu apimtis, turinys, metodai ir rezultatai turi padeti imonei didinti pridetine verte. Savo ruoztu sie reikalavimai lemia itin dideli kriteriju ir analizuojamu veiksniu spektra, taigi ir butina atitinkama metodologini potenciala.

Smulkiojo ir vidutinio verslo imoniu bukles vertinimas pagal finansines atskaitomybes duomenis suteikia informacija apie situacija imoneje analizuojamo laikotarpio data, o finansiniu rodikliu svorio BVP strukturoje vertinimas suteikia informacija apie finansine imoniu bukle salyje. Norint tureti informacija apie tai--kokia situacija gali susiklostyti imoneje ateityje, reikia parengti duomenis, kurie iliustruotu tiketinus imones veiklos rezultatus (pvz., jos gebejima vykdyti prisiimtus isipareigojimus ateityje) planuojamam laikotarpiui. Tam reikia parengti planuojamu pajamu ir planuojamu sanaudu skaiciavimus, parengti planuojamus duomenis apie nagrinejamo laikotarpio pinigu srautus ir pan. Autoriu nuomone, siuos tyrimus galima taip pat papildyti imoniu kuriama verte BVP strukturoje, siekiant nustatyti ne tik finansine konkreciu imoniu bukle, bet ir verslo sektoriu bukle salies mastu.

Tyrimo objektas--smulkiojo ir vidutinio verslo finansiniu rodikliu bei ju svorio Lietuvos BVP strukturoje vertinimas.

Tyrimo tikslas--istirti smulkiojo ir vidutinio verslo bukle, vertinant finansiniu rodikliu svorio Lietuvos BVP strukturoje pokycius bei sudaryti prognoze 2012 metams.

Tyrimo metodai--mokslines literaturos analizes, informacijos rinkimo, lyginimo, grupavimo, detalizavimo ir apibendrinimo bei aprasymo kiekybiniais metodais.

Tyrimo saltiniai--Lietuvos mokslininku darbai lietuviu ir uzsienio kalba, moksliniu straipsniu rinkiniai specialiuose leidiniuose, pranesimu medziaga, ekonomines apzvalgos, Statistikos departamento prie Lietuvos Respublikos Vyriausybes bei Lietuvos banko skelbiami tyrimai ir statistiniai duomenys.

2. Imones finansines bukles vertinimo praktika

Finansinei imones buklei apibudinti gali buti panaudota daugybe (praktikoje iki simto) rodikliu (Slatkeviciene, Vanagas 2001: 174-187), apskaiciuojamu is finansiniu ataskaitu (balanso, pelno nuostolio, pinigu srautu ir kt.) (Buskeviciute, Macerinskiene 1998: 238-242). Finansu analitikai, atsizvelgdami i Lietuvos Respublikos finansines atskaitomybes ypatybes, siulo isskirti keturias pagrindines siu rodikliu grupes (Lazauskas 2005: 26-38):

--pelningumo (skaiciuojama 12 rodikliu);

--trumpalaikio ir ilgalaikio mokumo (skaiciuojama 18 rodikliu);

--veiklos efektyvumo (skaiciuojami 36 rodikliai);

--kapitalo rinkos (skaiciuojama15 rodikliu).

Taciau juos visus naudoti finansinei imones buklei ivertinti yra pernelyg komplikuota ir dazniausiai netikslinga.

Finansine imoniu bukle arba bankroto tikimybe apibudinancio kompleksinio rodiklio ar ju sistemos paieska uzsienyje pradeta dar XX a. treciajame desimtmetyje ir tesiama iki siol. Metodologiniu poziuriu vertingi W. Beaver 1966 m. tyrimai, atlikti remiantis pelningu ir bankrutavusiu imoniu finansiniu rodikliu trendu lyginamaja analize, bei velesni Altman, Kovaliovo, Poddig ir kitu mokslininku tyrimai (Karlof, Lovingsson 2007: 12-15), taikant diskrimi-nantines analizes metodus. …

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Analysis of Small and Medium Business Indicators in Gross Domestic Product Weight structure/Smulkiojo Ir Vidutinio Verslo Finansiniu Rodikliu Svorio Bendrojo Vidaus Produkto Strukturoje Pokyciu Analize
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