نبذة مختصرة : Relevance of the topic. Most companies are faced with different obligations. In order to minimize a company‘s obligations, they should be managed constantly and strictly. To manage a company‘s obligations effectively, it is necessary to analyze the management process and components of obligations. Not without reason the Grand Debtor H. de Balzac once said: “To be in debt, it means to have something already”. The object of the final thesis is - the obligations of JSC “Kėdainių agrofirma”. The aim of the thesis is to perform analysis of the obligations of JSC “Kėdainių agrofirma”. In the first part, the information sources related to short-term and long-term obligations, the factors which form obligations, the components of obligations and the factors which influence obligations are described. In the second part, the accounts receivable, the accounts payable and the company‘s long-term and short-term obligations are analysed. Characteristics of the research. In order to analyze the long-term and short-term obligations of JSC “Kėdainių agrofirma”, the empirical study has been carried out in the company using the following methods: the data analysis of the company‘s activities, the interview with the staff of the company‘s Department of Finance and Economics. From the analysis of the obligations of JSC “Kėdainių agrofirma” and the calculations the following main conclusions have been drawn: the company‘s accounts payable exceeds the accounts receivable to a great degree every year, and this is a very unfavourable situation for the company. The financial obligations of JSC “Kėdainių agrofirma” consist mostly of long-term debts, while every year payments and long-term debts form the least part.
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