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Type of publication: Straipsnis konferencijos medžiagoje Clarivate Analytics Web of Science ar/ir Scopus / Article in Clarivate Analytics Web of Science or Scopus DB conference proceedings (P1a)
Field of Science: Vadyba / Management (S003)
Author(s): Kazlauskienė, Vilma;Legenzova, Renata
Title: Financial health of Lithuanian state universities
Is part of: Economic science for rural development : proceedings of the 19th international scientific conference, Jelgava, 9-11 May 2018. No. 49: Bioeconomy, finance and taxes, home economics, new dimensions in the development of society. Jelgava : Latvia University of Life Sciences and Technologies, 2018
Extent: p. 117-123
Date: 2018
Series/Report no.: (Bioeconomy, finance and taxes, home economics, new dimensions in the development of society. no. 49 2255-9930)
Note: ISSN 1691-3078 print. ISSN 2255-9930 online
Keywords: Financial ratios;University financial health;Financial health index
ISBN: 9789984482941
Abstract: The problem of assessment of university’s financial health is investigated in the publication. This subject is relevant from both theoretical and practical approach. According to authors’ knowledge, it is one of the first works of Lithuanian authors that analyses the financial health of Lithuanian state universities. The aim of performed research is to assess the financial health of Lithuanian state universities. The research is carried out according to publicly announced financial reports of 2011-2016 of fourteen Lithuanian universities. The financial health of universities is assessed calculating Financial health index (FHI), which consists of four indices: primary reserve ratio, viability ratio, return on net assets ratio and net operating revenues ratio. These indices allow evaluating different aspects of financial health of universities. The four ratios are weighted and combined to determine FHI. FHI statistic indices (mean, minimum, maximum) are calculated applying SPSS software. With reference to FHI of each university, universities are divided to four groups that reflect different level of financial health. The level of FHI of different years and average FHI meanings showed that financial health of most universities was satisfactory in analysed period
Affiliation(s): Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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