| Abstract [eng] |
Final master thesis covers the analysis and assessment of the activities of Lithuanian dairy processing companies by the determinants of bankruptcy applying multi-criteria decision-making methods. By virtue of expert assessment, the companies were assessed empirically. Chapter One covers the analysis of theoretical aspects of determinants of the enterprise bankruptcy, the presentation of reasons and signs of bankruptcy, as well as consequences caused by bankruptcy. Also it covers the presentation of bankruptcy prediction models developed by various authors and most commonly used financial indicators for the assessment of the enterprise status. Chapter Two covers the analysis and substantiation of multi-criteria decision support methods, the analysis of multi-criteria decision-making methods and selection thereof for research, the formation of performance rating model, database, and target group (alternatives), the composition and formalization of the system of qualitative and quantitative assessment criteria, the identification of criteria significance using the expert assessment method, the verification of the expert opinion compatibility, the identification of quantitative value of primary indicators for selected criteria, as well as the normalization of quantitative values of primary indicators of the criteria. Chapter Three covers the identification of integral values by applying the selected multi-criteria assessment methods, the estimation of summary indicators of the activities of Lithuanian dairy processing companies, and the formation of priority line of alternatives. The conclusion of thesis covers findings and suggestions relating to the integrated assessment of corporate activities as well as raising of concerns, which showed up during the empirical research. |
