Kroonipuu OÜ finantstulemuste kujunemine perioodil 2019-2024
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Kuupäev
2026
Kättesaadavus
04.09.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Bakalaureusetöö keskmes on puiduettevõtete finantstulemuste analüüsi olulisus kiiresti muutuvas majanduskeskkonnas, kus ettevõtteid mõjutavad nii majanduskriisid, energiakulude kasv kui ka geopoliitilised muutused. Puidusektor on Eesti majanduses väga oluline, kuna see mõjutab nii tööhõivet piirkondades kui ka riigi ekspordivõimekust. Töö eesmärk on analüüsida Kroonipuu OÜ finantstulemuste kujunemist aastatel 2019-2024. Selle saavutamiseks püstitati järgmised uurimisülesanded: anda ülevaade Eesti puidusektori eripäradest ja finantstulemusi mõjutavatest teguritest; selgitada finantsanalüüsi olemust ja peamisi meetodeid; kirjeldada kasutatud materjali ja metoodikat ning analüüsida ettevõtte finantstulemuste kujunemist nimetatud perioodil. Töö põhineb kvantitatiivsel uurimismeetodil ning analüüsi aluseks on Kroonipuu OÜ majandusaasta aruanded. Finantsandmete hindamiseks kasutati horisontaal- ja vertikaalanalüüsi ning finantssuhtarvude analüüsi, mis võimaldas hinnata ettevõtte maksevõimet, kasumlikkust ja arengusuundi. Analüüsi tulemused näitasid, et Kroonipuu OÜ finantsseisund paranes vaadeldaval perioodil oluliselt. Ettevõtte varade ja omakapitali maht kasvas järjepidevalt, mida toetasid investeeringud tootmistehnoloogiasse, automatiseerimisse ja tootmisvõimsuse suurendamisse. Samuti paranes ettevõtte likviidsus ning võõrkapitali osakaal püsis madal, mis viitab tugevale finantsseisule ja ettevaatlikule finantspoliitikale. Ettevõte suutis hästi kohaneda keeruliste oludega, sealhulgas COVID-19 pandeemia, energiakriisi ja puidusektoris toimunud muutustega. Töö praktiline väärtus seisneb selles, et saadud tulemused võivad olla kasulikud ettevõtte juhtimisotsuste tegemisel ning edasiste investeeringute ja arengusuundade planeerimisel.
The focus of this bachelor’s thesis is the importance of analysing the financial performance of wood industry companies in a rapidly changing economic environment, where businesses are affected by economic crises, rising energy costs, and geopolitical changes. The wood sector is highly significant in the Estonian economy, as it influences both regional employment and the country’s export capacity.The aim of the thesis is to analyse the development of the financial performance of Kroonipuu OÜ during the period 2019-2024. To achieve this aim, the following research tasks were set: to provide an overview of the characteristics of the Estonian wood sector and the factors influencing financial performance; to explain the nature and main methods of financial analysis; to describe the materials and methodology used; and to analyse the development of the company’s financial performance during the given period. The thesis is based on a quantitative research method, and the analysis relies on the annual reports of Kroonipuu OÜ. Horizontal and vertical analysis, as well as financial ratio analysis, were applied to evaluate financial data, enabling the assessment of the company’s solvency, profitability, and development trends. The analysis showed that the financial position of the company improved significantly during the studied period. The assets and equity increased steadily, supported by investments in production technology, automation, and the expansion of production capacity. In addition, the company’s liquidity improved, while the share of liabilities remained low, indicating a strong financial position and a conservative financial policy. It was able to successfully adapt to challenging conditions, including the COVID-19 pandemic, the energy crisis, and changes in the wood sector market.The practical value of the thesis lies in the fact that the results can be used to support managerial decision-making and to plan future investments and development directions.
The focus of this bachelor’s thesis is the importance of analysing the financial performance of wood industry companies in a rapidly changing economic environment, where businesses are affected by economic crises, rising energy costs, and geopolitical changes. The wood sector is highly significant in the Estonian economy, as it influences both regional employment and the country’s export capacity.The aim of the thesis is to analyse the development of the financial performance of Kroonipuu OÜ during the period 2019-2024. To achieve this aim, the following research tasks were set: to provide an overview of the characteristics of the Estonian wood sector and the factors influencing financial performance; to explain the nature and main methods of financial analysis; to describe the materials and methodology used; and to analyse the development of the company’s financial performance during the given period. The thesis is based on a quantitative research method, and the analysis relies on the annual reports of Kroonipuu OÜ. Horizontal and vertical analysis, as well as financial ratio analysis, were applied to evaluate financial data, enabling the assessment of the company’s solvency, profitability, and development trends. The analysis showed that the financial position of the company improved significantly during the studied period. The assets and equity increased steadily, supported by investments in production technology, automation, and the expansion of production capacity. In addition, the company’s liquidity improved, while the share of liabilities remained low, indicating a strong financial position and a conservative financial policy. It was able to successfully adapt to challenging conditions, including the COVID-19 pandemic, the energy crisis, and changes in the wood sector market.The practical value of the thesis lies in the fact that the results can be used to support managerial decision-making and to plan future investments and development directions.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, puidusektor, finantssuhtarvud, horisontaal- ja vertikaalanalüüs, majandusarvestus