Villis, Liuda

Mokomojoje knygoje nagrinėjama finansinės analizės reikšmė, objektas, metodas, šaltiniai, rūšys ir organizavimas. Apžvelgiamas absoliučių ir santykinių finansinių rodiklių taikymas atliekant finansinę analizę. Daug dėmesio skiriama pelningumo, mokumo, veiklos efektyvumo, pinigų srautų, kapitalo rinkos rodiklių analizei. Pateikiama įmonių bankroto tikimybės analizės metodika.

The problem of solvency, which has been dealt with in many authors’ works, is exceptionally topical nowadays when settlements among companies are performed not in a timely manner, disturbing business possibilities to remain active in the times of economic recession. Solvency represents a company’s ability to cover current and non-current liabilities; also, it influences a company’s financial state, results of activities and further development. Therefore, analysis of solvency provides the basis for evaluating a company’s financial state. The means of assessing the total liabilities to total assets ratio by applying a system of pyramidal analysis, which reveals the actions that have a negative impact on this ratio, were investigated for the first time. The total liabilities to total assets ratio was selected as one of the long-term solvency ratios representing a company’s total level of liabilities and its further capacity of borrowing.