摘要：AbstractThe main purpose of the paper is to analyze the economic situation of Lithuanian dairy sector and to evaluate the factors affecting values of Economic Value Added indicator for largest companies in Lithuanian dairy industry. The main economic factors as gross profit margin, prime cost of purchased raw milk, productivity per employee, export, interest rates and market share were employed in evaluation of companies value. The empirical study was performed using data of four largest dairy companies of Lithuania. Linear regression analysis showed that gross profit margin and interest rates had most significant effect on Economic Value Added, while change in prime cost of purchased milk and productivity per employee did not affect any of four dairy company's economic value. The trend line function showed that during 2013-2015 all four company's economic value should rise as economic situation in Lithuania and other dairy importing countries improves.
关键词：Economic Value Added;Dairy industry;Gross profit margin;Balance sheet;Economic crisis.
