Buhalterinės apskaitos teorija ir praktika
Not a member yet
173 research outputs found
Sort by
Investicijų į ilgalaikį turtą finansinio pagrindimo modelis
Get PDFThe analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended. The model consists of these stages: 1) the need determination of investments in fixed assets; 2) financing sources selection of the investments in fixed assets; 3) the calculation of financial benefits of the investments in fixed assets; 4) risk identification of the investment in fixed assets; 5) decision making.Straipsnyje nagrinėjama investicijų bei investavimo sąvokų samprata. Analizuojama investicijų į ilgalaikį turtą finansinio pagrindimo svarba. Rekomenduojamas investicijų į ilgalaikį turtą finansinio pagrindimo teorinis modelis apima šiuos etapus: 1) investicijų į ilgalaikį turtą poreikio nustatymą; 2) investicijų į ilgalaikį turtą finansavimo šaltinių parinkimą; 3) investicijų į ilgalaikį turtą finansinės naudos apskaičiavimą; 4) investicijų į ilgalaikį turtą rizikos nustatymą; 5) sprendimo priėmimą
Prekybos srities specialistų VU Ekonomikos fakultete rengimas ir jų atitikimas rinkos poreikiams
No full textThis research is dedicated to analysing the development of preparation process of trade specialists at Vilnius University. Highest focus is laid on the period after the restoration of Lithuanian’s independence. Statistical analysis covering dynamics and scope of trade graduates from Trade faculty and later Economics faculty is performed. While revealing aims of study programmes and their achievement through development of generic and subject specific competencies, peculiarities of preparing trade specialists at bachelor and master levels are presented. Qualitative valuation of study programmes aimed at preparing trade specialists, their development and correspondence to market needs is performed employing massive survey data.Straipsnis skirtas prekybos specialistų rengimo Vilniaus universitete raidos analizei, pagrindinį dėmesį skiriant jų rengimui, atkūrus Lietuvos nepriklausomybę. Atlikta prekybos specialistų Ekonomikos fakultete išleidimo statistinė analizė, įvertinama specialistų rengimo dinamika ir apimtys per nagrinėjamą laikotarpį. Pateikiami prekybos specialistų rengimo bakalauro ir magistro pakopose ypatumai, išryškinami studijų programų tikslai bei jų siekimo keliai per bendrųjų ir specialiųjų kompetencijų ugdymą. Prekybos srities studijų programų vykdymas, šios srities specialistų rengimas bei rinkos poreikių atitikimas kiekybiškai vertinami, naudojant gausių anketinių apklausų duomenis bei atitinkamai apdorotą informaciją
ABC metodo efektyvumas mažose įmonėse
No full textUnder the current conditions of Economics, in order to keep competition it is necessary to possess not only good economical resources, but also to apply them relevantly in production and this is impossible without good administration in accounting of costs and productions costs. Before the calculation of product cost, first, it is necessary to know which costs and how many of them are included into the indicators of product cost. The validity and objectiveness of the obtained information depend on the preciseness of current cost distribution for the product cost.
Scientific problem – it is unclear how ABC method affects the calculation of partial cost in small companies. It is not clear which method of cost calculation is most beneficial to apply for small companies –it is necessary to research how to distribute indirect costs – either applying ABC system (activity based costing - ABC) or using more simple – traditional distribution methods. The object is ABC method. The aim is to research the application efficiency of ABC method in small companies.
In the first part there are analysed the pieces of research carried out by foreign authors investigating ABC method. There is executed the research in cost calculation in Lithuanian companies in order to identify if companies apply the following method, what benefit they receive and which difficulties they face. Having completed the analysis there were formulated advantages and disadvantages of the following method. In the second part, following the possessed cost calculation data of the company ‘Baldas’ there is compared the cost of the key company’s products calculated under traditional method and applying ABC method. It was indicated if it is useful for a company to apply ABC method for cost calculation.Kad įmonė išliktų konkurencinėje kovoje bei veiktų pelningai privalo žinoti gaminamų bei parduodamų produktų ar teikiamų paslaugų savikainą. Mokslinėje literatūroje aprašomas ABC metodas dažniausiai pritaikomas ir patikrinamas stambių gamybinių įmonių pavyzdžiu, todėl negali būti tiesiogiai adaptuojamas mažoms teikiančioms įmonėms. Šiame straipsnyje pateikiamas savitas požiūris į ABC metodą, siekiant išsiaiškinti, ar šio metodo taikymas yra efektyvus mažoms teikiančioms įmonėms
Kokybės audito metodologijos tobulinimas
No full textThe methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit. This is due to the quality audit typology and methodology is not fully explored and clearly systematized. Analysing audit concepts it is a challenge to determine which type of audit – performance or management is attributable to the quality audit. The theoretical analysis has shown that in the audit system the quality audit can be assigned as part of the performance audit. Quality audit is important throughout the audit system, as it is part of the evaluation process, which helps auditors to reveal areas for improvement within their organizations. According to the theoretical literature’s systematic analysis and the quality auditors’ questionnaire survey results, in this article the audit system model by the functional character was formed, the advantages and disadvantages of quality audit techniques were identified and recommendations for the quality audit methodology’s improvement were submitted.Audito metodologija plačiai nagrinėjama tiek užsienio, tiek Lietuvos autorių mokslinėje literatūroje, tačiau išsamių studijų, kuriose būtų sistemingai analizuojamos visos šiuo metu naudojamos audito rūšys, nėra daug. Kokybės audito metodologija taip pat nėra pilnai išnagrinėta ir aiškiai susisteminta. Nagrinėjant audito koncepcijas sunku vienareikšmiškai nustatyti, kuriam audito tipui – veiklos ar valdymo yra priskirtinas kokybės auditas. Atlikta mokslinės literatūros analizė atskleidė, kad visoje audito sistemoje kokybės auditą galima identifikuoti kaip veiklos audito sudedamąją dalį. Straipsnyje, remiantis teorinės literatūros sistemine analize ir kokybės auditorių bei ekspertų anketinės apklausos rezultatais, suformuotas audito sistemos pagal funkcinį požymį modelis, identifikuoti kokybės audito atlikimo būdų privalumai ir trūkumai bei pateiktos kokybės audito metodologijos tobulinimo rekomendacijos
Mokesčių auditoriaus profesinės etikos tyrimas siekiant pasitikėjimo mokesčių administratoriumi
Get PDFIn today\u27s economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it is ethical to allow the business entity, i.e. taxpayer, to correct some of the errors appearing in the tax records, and not to punish the business by fines and interests, as is prescribed by the Law of Tax Administration of the Republic of Lithuania. It should be noted that there was a similar problem several decades ago among accountants and this led to the emergence of professional codes of ethics of accountants. The discussions of the behaviour of the tax auditor, auditing one or another company, in the context of professional ethics, what fundamental values and principles should he be guided by in order to maintain good quality of work, following the relevant moral norms, enables the argument that the topic of tax auditor\u27s assessment in the context of professional ethics has not been analysed thoroughly enough, therefore the identification of tax auditor\u27s ethical norms, values, principles and, most importantly, assessment is extremely important for the purpose of making the individual tax auditor’s , as well as all the tax system’s performance more efficient. Even for a very knowledgeable in his field tax auditor it is no easy to tell what kind of personal traits suggest that certain behaviour is ethical, consequently the article analyses the main values and principles of professional ethics, that should serve as guidelines not only for tax auditors, but also for any other person, seeking higher results in his profession. Therefore the objective of the research is to conduct a research on tax auditors’ professional ethics.
The code of ethics plays a special role in the evaluation of professional ethics; it defines the core values and principles for ethical behaviour. A tax auditor, seeking professional growth through quality performance, taking into account the moral obligations, should not only comply with the fundamental values, such as honesty, objectivity, impartiality, confidentiality and sense of duty, but also provide a decent example for the audited company’s employees to demonstrate the integrity of the entire tax system and thus create confidence in the Lithuanian tax system. The results of a questionnaire survey showed that the tax auditor\u27s professional ethics are directly connected with the taxpayer\u27s trust in the Lithuanian tax system. Therefore, the existing practice of different taxpayers committing identical offences and being treated differently undermines the confidence not only in tax auditors and their professional ethics, but also in the tax system of the country as a whole. The questionnaire survey results suggest that, according to the taxpayers, it is essential for the tax auditor to follow such principles at work as impartiality, confidentiality and thoroughness. All of the above should be included in the tax auditor\u27s code of ethics.Diskusijos, kaip turėtų elgtis mokesčių auditorius, audituojantis vieną ar kitą įmonę profesinės etikos kontekste, kokių pamatinių vertybių ir principų turėtų laikytis, siekdamas kokybiškai atlikti savo darbą, kartu laikantis atitinkamų moralės normų, įgalina teigti, kad mokesčių auditoriaus vertinimas profesinės etikos kontekste nėra pakankamai nagrinėta tema. Mokesčių auditoriaus etikos normų, vertybių, principų identifikavimas, o juo labiau vertinimas yra ypatingai svarbus, siekiant ir individualaus mokesčių auditoriaus, ir visos mokesčių sistemos efektyvesnių darbo rezultatų. Net gerai išmanančiam savo darbą mokesčių auditoriui nėra lengva pasakyti, kokios asmeninės savybės leidžia teigti, kad elgiamasi etiškai, todėl straipsnyje yra analizuojami pagrindinės profesinės etikos vertybės ir principai, kurių turėtų laikytis ne tik kiekvienas mokesčių auditorius, bet ir bet kuris kitas asmuo, siekiantis kokybiškesnių savo profesijos rezultatų. Taigi straipsnio tikslas ir yra atlikti mokesčių auditoriaus profesinės etikos tyrimą
Recognition of comprehensive income in Slovak companies
Get PDFFinancial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations. If financial statements can be drawn up under a range of different principles and procedures, this may cause problems for external users.
The purpose of this paper is to evaluate comprehensive income recognition in the financial statements of Slovak companies that are prepared according to IFRS, with an emphasis on items of other comprehensive income.
Our research showed that Slovak companies preparing financial statements in accordance with IFRS use a range of options allowed by national standards. Therefore the form of their comprehensive income recognition varies. Other comprehensive income was recognized in the statement of profit or loss and other comprehensive income, in the majority of researched entities. Our research shows that reporting of other comprehensive income divided into reclassified and not reclassified items is relevant for the assessment of company performance, because of their impact on reported profit or loss, and on selected indicators of profitability, particularly for our sample of financial institutions. This is due to the nature of their activity, for in most cases the gains and losses on financial assets available for sale are recognized in other comprehensive income, which will be reclassified to profit or loss in subsequent periods.Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations. If financial statements can be drawn up under a range of different principles and procedures, this may cause problems for external users. The purpose of this paper is to evaluate comprehensive income recognition in the financial statements of Slovak companies that are prepared according to IFRS, with an emphasis on items of other comprehensive income
Aplinkosaugos informacijos atskleidimo kokybės vertinimo modelis
Get PDFIn last decades, environmental issues: pollution, climate change, sing of non-renewable resources, has influenced the economic value of nature and the protection of the environment has become an important goal for institutions and corporations. Increasing concern to environmental problems causes increasing demand for environmental disclosure of environmental related information. Responding to the increasing demand for such type of information, interest of environmental accounting and reporting is growing too. It is especially needed for the disclosed information to be useful and in high quality.
Purpose of this work –prepare and adjust quality assessment model of environmental information disclosure.
Case study indicates that this model is suitable for Baltic countries companies. Companies mostly disclose information about environmental costs, waste, pollution, programs, projects or activities in social life and regulations they follow. Lithuanian companies are most improved in this area, because 93,75% of companies discloses that information in financial reports, separate reports or internet pages.Pagrindinis bet kokios informacijos tikslas – pateisinti tos informacijos vartotojų lūkesčius, t.y. informacija turi būti naudinga. Augant aplinkosaugos ataskaitų reikšmei, ieškoma, kokiu būdu įmonė turėtų informuoti suinteresuotuosius apie savo aplinkosaugos veiklą. Problema kyla, kad šiai apskaitai trūksta reglamentavimo, nėra sukurtos atskiros sistemos aplinkosaugos apskaitos tvarkymui bei atskleistos aplinkosaugos informacijos vertinimui, todėl, išanalizavus mokslinę literatūrą bei remiantis įvairiomis rekomendacijomis bei standartais pateikiamas ir patikrinamas aplinkosaugos informacijos atskleidimo kokybės vertinimo modelis
Viešojo sektoriaus subjektų finansinių ataskaitų santykinė analizė: teoriniai ir praktiniai aspektai
Get PDFIn the current stage of economic globalisation and development public sector finances is a factor that to a large extent influences the national economic development. There is an express need on the part of users of financial information not only to understand the accounting information pertaining to public sector entities (hereinafter – PSE), but also to be able to compare the data of the different entities within the sector, compare and evaluate reports on financial standing of PSEs of different countries. There emerged a tangible need to standardise the accounting information or the data on the used budget appropriations irrespective of the user\u27s national language, or his education, or any other subjective factors – it became important to ensure that the principal information is understandable irrespective of the national language, financial literacy or other subjective factors of the user of the information.
The accounting reform than launched and still in progress is only part of the comprehensive reform of accounting in the public sector that is currently under implementation both in the European Union, Economic Community, as well as other economically developed States.
The article aims to explore the possibility of public-sector entities in the financial statements prepared on an accrual basis of data analysis for profit-making enterprises of the financial statements used in the analysis of relative performance. The presented theoretical and practical aspects and proposed new indicators, announced study carried out.Dabartiniame ekonomikos globalizacijos ir vystymosi raidos etape, viešojo sektoriaus finansai daro ypač didelę įtaką šalies ekonominiam vystymuisi. Susiformavo finansinės informacijos vartotojų poreikis ne tik suprasti viešojo sektoriaus subjektus apibūdinančią apskaitos informaciją, bet ir palyginti skirtingų šio sektoriaus subjektų duomenis tarpusavyje, palyginti bei įvertinti skirtingų šalių viešojo sektoriaus subjektų finansinės būklės ataskaitas. Iš to kilo poreikis standartizuoti buhalterinės apskaitos, gautų bei panaudotų valstybės biudžeto asignavimų finansinę informaciją nepriklausomai nuo informacijos vartotojo nacionalinės kalbos, finansinio išsilavinimo ar kitų subjektyvių veiksnių pagrindinė informacija būtų suprantama, lygiavertė įprastam apskaitos suvokimui. Lietuvoje pradėta ir vis dar vykdoma apskaitos reforma tai – dalis visuotinai reformuojamos buhalterinės apskaitos pokyčių viešajame sektoriuje, vykstančių tiek Europos Sąjungoje, tiek Ekonominės Bendrijos šalyse, tiek kitose ekonomiškai išsivysčiusiose šalyse.
Straipsnyje nagrinėjama galimybė viešojo sektoriaus subjektų finansinių ataskaitų parengtų taikant kaupimo principą duomenis nagrinėti pelno siekiančių įmonių finansinių ataskaitų analizei taikomų santykinių rodiklių pagrindu. Nagrinėjami teoriniai ir praktiniai aspektai, siūlomi nauji rodikliai ir pristatomas atliktas tyrimas
Buhalterio kompetencijų pripažinimo iššūkiai ir tendencijos
No full textAccountants’ competences are differently defined by employers, representatives of professional organizations and accountants themselves. The aim of the research is to study the accountant\u27s competences and their recognition after they have been gained during non-formal and informal learning. The article deals with the concept of competence. It was found out from the studies of theoretical sources that knowledge comprises the basis of competence and skills, as the most important criteria of the employee’s professionalism, come with experience. Competence as a tested skill is a necessary condition of competency, though. Personal skills are being developed and perfected following competences defined in profession standards according to labour market needs. Changes lead to urge of accounting professionals to acquire new competences and formalize them. There was carried out empirical study on accountant\u27s professional competences. In order to carry out empirical study there was selected an employers’ questionnaire based on a method of a structured questionnaire, there also was performed an analysis of job advertisements. When the results of study were summarized, six accountant‘s professional competences were framed. They were related with subjects of KSC Accounting study program and results of the studies in order to determine what subjects of the candidates could be accepted, after their competences, acquired during non-formal and informal learning, had been recognized. Recognition of competences, acquired in the non-formal way of learning, leads a person to professional growth and allows to pursue a professional career, promotes self-knowledge, offers opportunities to gain formal qualifications at lower costs.Straipsnyje nagrinėjama kompetencijos sąvoka. Straipsnio autorės priėjo išvadą, kad žinios sudaro kompetencijos pagrindą, o įgūdžiai – svarbiausias darbuotojo profesionalumo kriterijus – atsiranda kartu su patirtimi. Tuo tarpu kompetencija yra patikrintas gebėjimas – būtina kompetentingumo sąlyga. Asmens gebėjimai ugdomi bei tobulinami pagal kompetencijas, apibrėžtas profesijos standarte, atsižvelgiant į darbo rinkos poreikius. Pokyčiai lemia apskaitos specialistų siekį įgyti naujų kompetencijų ir jas formalizuoti. Tyrimas atskleidė, kad neformaliuoju būdu įgytų kompetencijų pripažinimas asmeniui sudaro sąlygas profesiniam augimui bei leidžia aktyviau siekti profesinės karjeros, skatina savęs pažinimą, atveria galimybes įgyti formalią kvalifikaciją mažesnėmis sąnaudomis
Metodų, ugdančių verslumo kompetenciją, taikymas Šiaulių valstybinės kolegijos finansų srities paskaitose
Get PDFEntrepreneurship – can be defined as a person\u27s ability to implement their ideas, which manifests itself through this innovation, creativity, self-confidence, openness to innovation, the ability to plan, lead, take risks. Entrepreneurship education goal – to develop students\u27 skills necessary for them as individuals and as members of society to live independently and positively affect their families and society, enabling them to take responsibility and the ability to live in a society based on a market economy. It is necessary to develop these entrepreneurial skills competencies: 1) the ability to solve problems; 2) the ability to build relationships; 3) self-confidence; 4) personal initiative showing.
Entrepreneurial skills are needed on a daily basis in all areas of life: seeking employment, working, building a business and making important decisions in everyday life. It is important that colleges have developed entrepreneurial environment, encouraging student initiative, implemented design training, strengthening the link between theory and practice, a more flexible organization of teaching and learning.
The aim – to reveal the importance of methods, used for developing entrepreneurship skills in financial field lectures. The study was conducted in Siauliai state college. In the study were prepared a questionnaire for students. The study were interviewed a total of 100 students.
Upon analysis of the data suggests that in order to develop entrepreneurial competence, students are motivated and willing to try out new techniques. All the students understand what they lack knowledge and skills as well as what problems they could encounter. Active methods cover preparations of business plans, visits at business company, projects, computer modelling, imitation of role.Verslumo įgūdžiai reikalingi kasdien ir visose gyvenimo srityse: ieškantis darbo, dirbant, kuriant verslą bei priimant svarbius sprendimus kasdieniame gyvenime. Svarbu, kad aukštosiose mokyklose būtų kuriama verslumą ugdanti aplinka, skatinanti studentų iniciatyvumą, diegiamas projektinis mokymas, stiprinamas ryšys tarp teorijos ir praktikos, lanksčiau organizuojamas mokymas ir mokymasis.
Tyrimo objektas – verslumo ugdymo metodai. Tyrimo tikslas – atskleisti metodų, taikomų studentų verslumo kompetencijos ugdymui, svarbą finansų srities paskaitose. Tyrimas atliktas Šiaulių valstybinėje kolegijoje. Tyrimas apie verslumo ugdymą buvo atliktas 2014 metų balandžio – gegužės mėn., pasitelkus duomenų rinkimo metodą – anketavimą. Parengta anketa sudaryta iš trijų struktūrinių dalių: įžanginės, pagrindinės ir baigiamosios. Tyrime dalyvavo 100 studentų.
Išanalizavus tyrimo duomenis, galima teigti, kad siekiant ugdyti verslumo kompetenciją, dėstytojai naudoja įvairius aktyviuosius metodus, studentai yra motyvuoti ir nori išbandyti vis naujus metodus