Transformation of the role of financial analysis in enterprise management.

FINANSINĖS ANALIZĖS VAIDMENS POKYTIS ĮMONĖS VALDYME.

BUSINESS enterprises; INDUSTRIAL management; DECISION making; ECONOMIC development; FINANCIAL statements; ECONOMIC policy

The paper deals with the concept of financial analysis in the economic theory, identifies the role of financial analysis in management decision-making and suggests methods for its implementation. The successful economic development in modern conditions demands effective financial policy of each enterprise which is possible only when extensive financial analysis is accomplished. Therefore, it is important to use complex methods of financial analysis in order to manage an enterprise skilfully. The aim and the result of the paper is to put forward the methods of financial analysis, establishing its concept and necessity. [ABSTRACT FROM AUTHOR]

Straipsnyje aptariama finansinės analizės sąvoka ekonomikos teorijoje, identifikuojamas jos vaidmuo įmonės valdyme ir sprendimų priėmime bei siūlomi jos vykdymo metodai. Sėkmingas įmonės vystymasis naujomis sąlygomis reikalauja efektyvios finansų politikos kiekvienoje įmonėje. ši politika įmanoma tik tada, kai atliekama išsami finansinė analizė. Sumaniam įmonės valdymui svarbu naudoti kompleksinius finansinės analizės metodus. šio straipsnio paskirtis ir tikslas yra pateikti finansinės analizės metodus, pristatant jų apibrėžimus ir įrodant būtinumą. [ABSTRACT FROM AUTHOR]

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