A comparatative analysis of the performance of SC “Vilniaus degtinė” and SC “Stumbras” the year 2007–2014

Abstract

On the basis of the scientific literature, summed up the companies economic analysis of the theoretical aspects. Submitted Lithuanian and foreign authors, the relative performance of the grouping. The detailed analysis of types of classification according to various factors. Also, according to different authors, describe the companies' analysis methods and techniques. In the second part of the article examines two largest, constantly competing with each other, Lithuanian alcohol producers – SC “Vilniaus degtinė” and SC “Stumbras”. Selected 2007–2014 year period covering the economic boom, crisis and after a year of recovery really know why. Using the financial statements, the calculation of the company's economic efficiency, profitability and solvency ratios. The results are summarized and compared plotted.