Buhalterinės apskaitos teorija ir praktika
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Apgaulių finansinėse ataskaitose nustatymo veiksmai
Get PDFThe information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development. Therefore the reference documents regulating the composition of financial statements determine that the distortion of the assets, income, costs or other data is strictly forbidden. Nevertheless, fraud in financial statements is a relatively frequent phenomenon in business practice. Hence, in order to detect frauds effectively it is essential to systematize the actions of fraud detection.
The aim of the research is to explore the actions of detecting fraud in financial statements, systematize them and evaluate the possibilities of their application in practice.
The paper divides the actions of detecting fraud in financial statements into methods and procedures. The methods of detecting fraud in financial statements are classified regarding two aspects: 1) consistency of fraud investigation and 2) applied methods of investigation. According to the consistency of the research, the following methods are distinguished: a) gathering of fraud evidence; b) analysis of fraud risk factors and c) a detailed investigation. To implement each of the methods appropriate procedures are selected. In order to gather the evidence on fraud, it is expedient to apply the following procedures: the use of external (complainant) systems (police reports), secret operations, senior management audit, gathering of unofficial information, application of legal recommendations, confession. While carrying out the analysis of fraud risk factors it is expedient to apply inquiry, monitoring, and analytical procedures. The procedures of fraud detection in the detailed investigation should be classified as audit proofs by distinguishing the variants of these procedures that are more typical of the monitoring institutions. Experts positively evaluated the possibilities to practically apply the analysed actions of detecting fraud in financial statements.Straipsnyje nagrinėjamas apgaulės finansinėse ataskaitose ir jų nustatymo veiksmai. Siekiant efektyviai aptikti apgaules, būtina susisteminti apgaulės aptikimo veiksmus. Todėl straipsnyje pagrindžiama apgaulių finansinėse ataskaitose klasifikacija, kuri sudaryta pagal apgaulių aptikimo proceso nuoseklumą
Virtualių sąskaitų (NDC) pensijų sistemos įvedimo įtaka individo požiūriu
Get PDFRetirement benefit plans are the relevant theme in the world and in Lithuania as well. The demographic challenges such as ageing and shrinking labour force cause the problem which usual PAYG system is not able to solve. Whereas this problem is very important in Lithuania simulation of notional defined contribution system is suggested. The influence of new pension system to individuals is analysed in this paper.
The analysis of theoretical works showed that NDC system is defined contribution (DC) system financed as in pay-as-you-go (PAYG) system. This pension scheme is different from others because of it accounting mechanism: contributions of individuals are accumulated on their individual accounts but whereas real capital is not accumulated the balance is notional. All accumulated sum is converted to pension benefit when individuals are at retirement age depending on cohort’s life expectancy. It is said that NDC pension system helps to solve problems such as sensitivity to changes in economic growth, decreasing volume of savings or create a better link between contributions and benefits. Nevertheless it is recognized that benefit return in NDC pension system is less than in usual defined contribution system.
The results of simulation have showed that notional defined contribution system in Lithuania would not be the way out from problems in pension system. The system would be balanced in 30-year period and indexation would be acceptable for individuals but from 2040 interest rate would be reduced by the relevant part of the balance ratio. Depending on the changes in interest rate from 2040 notional capital would be less than all sum of contribution paid and it would negatively impact individuals’ finances. It was found that the more years individuals spend in labour market the bigger capital they accumulate and the bigger benefit get when they are at retirement age. Nevertheless it was noticed that replacement rate would be approximately 25 percent and it would not be adequate for the required use of retirees.Pastaruoju metu pasaulyje ir Lietuvoje aktuali tema – pensinis aprūpinimas. Problema kyla dėl blogėjančios demografinės situacijos: ilgėja gyvenimo trukmė, mažėja darbingo amžiaus asmenų. Dėl šios priežasties dažniausiai naudojama PAYG sistema sukelia finansines pensinio aprūpinimo problemas. Lietuvoje ši problema labai gili. Todėl modeliuojama situacija keisti ją virtualių sąskaitų (NDC) sistema. Straipsnyje analizuojamas galimas šios sistemos poveikis pensijų sistemos dalyviams. Nustatyta, kad įvedus virtualių sąskaitų pensijų sistemą Lietuvoje, 30-ies metų laikotarpiu sistema būtų subalansuota ir palūkanų indeksavimas būtų palankus individui, tačiau nuo 2040 metų palūkanos būtų mažinamos atitinkama balanso santykio dalimi. Priklausomai nuo palūkanų kitimo, nuo 2040 metų tariamas kapitalas būtų mažesnis nei sumokėtų įmokų suma, kas turėtų neigiamos asmeniniams finansams. Pastebėta, kad kuo daugiau laiko asmuo praleistų darbo rinkoje, kaupdamas tariamą kapitalą, tuo didesnę išmoką gautų išėjus į pensiją. Vis dėlto, pakeitimo norma nebūtų adekvati reikiamam pensininkų vartojimui, sudarytų tik apie 25 proc
Grynojo pelningumo vertinimo metodika
Get PDFEvery company, regardless of the type or size of business is aiming to achieve the best results. These results are usually related to the profit and the ways to improve it. However, profit line in absolute terms is not sufficient enough as an indicator of the company\u27s performance. Therefore, instruments expressed in profitability ratios are used. While different authors reveal various aspects of the concept of profitability, overall profitability ratios could be assessed as the evaluation of activities‘ results and the relationship of the means used to achieve it.
Net profitability ratio is one of the main cornerstones in the process of company‘s performance evaluation. It provides information on the efficiency of company‘s main, other, financial and investment activities - the final result. In addition, the ratio helps to evaluate efficiency of financial resources management. The analysis of net profitability ratio and factors influencing it may help to determine which element could be adjusted or changed in order to improve the company‘s performance and to gain higher profits.
The article investigates evaluation of net profitability, provides methodology for net profitability analysis, based on the summary of the various authors researches of pyramid systems on influence of various factors to the subject ratios. Methodology of net profitability analysis includes such stages as selection of companies for comparison of information, assessing information sources, application of pyramid analysis system, evaluation of results based on selected company‘s data and data of Department of Statistics, conclusions and suggestions. Chosen ratios of pyramid analysis, which reveal factors affecting the net profitability, reflects aspects of evaluation of efficiency of the assets, equity and current assets to equity ratio. Information collecting, comparison, grouping, systematization, generalization and pyramid analysis methods were used in the research.Pelnas yra vienas iš svarbiausių įmonės tikslų, kuris identifikuoja atitinkamos verslo srities efektyvumą bei nusako įmonės veiklos vystymosi perspektyvas. Pelnas vertinamas pelningumo rodikliais, kurie, atsižvelgiant į vertinamos informacijos pobūdį, gali atspindėti įmonės pagrindinės, tipinės, įprastinės ar visos veiklos pelningumą. Grynasis pelningumas parodo visų įmonės veiklos rūšių galutinį rezultatą, todėl vertinant visuminį įmonės veiklos efektyvumą, tikslingiausia būtų remtis grynojo pelningumo rodikliu.
Straipsnyje nagrinėjama grynojo pelningumo rodiklio vertinimo svarba ir pateikiama grynojo pelningumo vertinimo metodika
Kontrolingo koncepcija ir jos evoliucija
Get PDFDue to an unstable financial-economic environment, a high level of competition and complex technological processes managers of enterprises are required to consider an opportunity of installing new innovative systems of enterprises activity organization and management. One of such systems is controlling, which is well known in foreign practice, but is seldom applied in Lithuania. The concept of controlling, its evolution, the structure of its elements, the problems of its installation in organizations have been widely reviewed in the works of German, Austrian, American, Russian authors. Despite the plenty of researches, there is no single opinion on economic conception, goals setting, tasks and functions of controlling. The polysemanticism, a variety of attitudes and conception\u27s identification with other economic categories of the concept of controlling are a few many reasons that determined slow spread of this system in Lithuania. Attitudes of the authors who research the problems of controlling and their evolution are reviewed and summarized in the article, in order to give a clearer view of the contents of controlling conception.
After reviewing the works of these authors, it has been determined that most of them review controlling in a systematic way, although they present it as an instrument, philosophy, a way of management etc. So first of all, controlling has to be analysed as a system. It was also determined that there is a close connection between controlling, internal control and management accounting; however the equalization of these definitions is impossible. After researching the development of the concept of controlling trends and attitudes it has been determined that in the evolution of the concept of controlling three main steps may be distinguished: controlling as a system of accounting; as an information system; as an instrument of enterprise\u27s management. In every of these steps, different attitudes, formed by various authors, show up. Based on them, three main trends of the development of the concept of controlling were distinguished. The analysis of their evolution revealed that the location of controlling has been changing significantly during the last few decades. Yet, the least researched trend of controlling which still has no established attitudes is the one which was formed in the 21st century, The analysis has also revealed that the evolution of the concept\u27s trends had influenced the contents of the conception of controlling, because every new attitude has appended the previous conception with new aspects.Kontrolingo sistema, kuri plačiai taikoma užsienio šalių įmonių praktikoje, Lietuvoje yra mažai žinoma. Viena iš priežasčių, nulėmusių lėtą šios sistemos įgyvendinimo procesą Lietuvos įmonėse, yra kontrolingo koncepcijos daugiaprasmiškumas, požiūrių įvairovė, sąvokos tapatinimas su kitomis ekonominėmis kategorijomis. Straipsnyje apžvelgiami ir apibendrinami kontrolingo problemas nagrinėjančių autorių požiūriai, siekiant įvertinti kontrolingo sampratos turinį kontrolingo evoliucijos etapų ir krypčių kontekste
Individualaus investuotojo investavimo alternatyvų vertinimo kriterijų modeliavimas
Get PDFPrivate investment is one of the most important people financial components. Basically, it is an investment activity undertaken by individuals. In most cases investment efforts are intended to ensure the financial security later in life. The choice of them is relatively wide. However, for individual investors information about this receipt flow frequent is limited or poorly accessible. Therefore individual investors potential types of investment choices, their benefits and disadvantages of summation research in this area is valuable, relevant and new, both in theoretical and practical terms. Objective of the study - conclude individual investors potential investment alternatives selection model under the most relevant criteria. For an individual investor to understand the possible role of investment and management capabilities article summarizes the works of scientists presented the concept of investment. Individual investor\u27s investment - is the active use of money, during which the money earns money and work for people and the partially guarantees additional revenue, provide permanent capital increase to satisfy the personal needs, implementing personal financial goals. For individual investor is most relevant investment funds classify according to investment properties, investor type and by period of investment and risk levels. In order to evaluate the investment options preferred by an individual investor was identified seven individual investors potential investment alternatives evaluation criteria: low risk of losing money; a high return; the initial amount of capital; lack of knowledge; access to information; short payback period; lack of need for continuous investment. In Article individual investor\u27s investment options structured, provided essential types of investments advantages and disadvantages, also investments divided into two main groups. 1. Investment alternatives that do not require a large initial capital or nor the additional knowledge, and with little risk of losing money, the long payback period, adequate information dissemination about them, but with little return (deposits, government saving measures, gold). 2. Investment options on which information is available in difficult, often require additional knowledge, a bigger risk of losing money, but a short payback period (stocks, real estate, art values).Sparti finansų sektoriaus plėtra bei gerėjanti gyventojų finansinė padėtis paskatino gyventojus “įdarbinti” savo laisvas lėšas. Kiekvienam asmeniui aktuali jo finansinė padėtis, o turint papildomų laisvų lėšų auga susidomėjimas ir investavimu. Asmeninės investicijos yra viena iš svarbiausių gyventojų finansų sudedamųjų dalių. Nustatyta, kad mokslinėje literatūroje iki šiol nėra vieningos nuomonės, kokios investavimo alternatyvos yra priimtiniausios ir aktualiausios gyventojams (individualiems investuotojams). Siekiant įvertinti, kurios investavimo alternatyvos priimtiniausios individualiam investuotojui, modeliuojami septyni individualių investuotojų galimų investavimo alternatyvų vertinimo kriterijai: maža pinigų praradimo rizika, didelė grąža, pradinio kapitalo dydis, žinių trūkumas, informacijos prieinamumas, trumpas atsiperkamumo laikotarpis, nuolatinio investavimo nebūtinumas. Pagal šiuos kriterijus klasifikuojamos individualių investuotojų finansinių ir materialiųjų investicijų galimos alternatyvos
Specialistų kompetencijų vertinimas
Get PDFCorporate social – economic development based on existing knowledge of reality. Finally, in order to say what will happen tomorrow, need to know what available today that was yesterday is. This is not feasible without appropriate methods, it is impossible without knowledge to use quantitative methods for identification social and economical expressions, it is impossible without specific, professional and general competences.
This paper demonstrated that the development professional and general competences of accounting professionals, of chartered accountant is importantly under such situation the constantly changing reality. It demonstrates the need for the natural development of general and professional competences. The natural demand the development general and professional competences must be in character for the accounting professionals.
It is argued that the professional, business and social competences in the most practical and relevant experience of each accounting professional activities. Success in practical activities linked to cognition the existing competences. This cognition indicated the knowledge of the quantitative assessment the existing competences and development of general and professional competences. This paper proposes and discusses the methodology to give the quantitative indicators for measure the stature of competences.Straipsnyje įrodoma apskaitos specialistų natūralaus poreikio plėtoti bendrąsias ir profesines kompetencijas svarba. Teigiama, kad profesinės, verslo ir socialinės kompetencijos labiausiai pasireiškia ir svarbios praktinėje kiekvieno apskaitos specialisto veikloje. Sėkmė praktinėje veikloje susieta su turimų kompetencijų ir jų raidos pažinimu. Šis pažinimas reikalauja ne tik kokybinio, bet ir kiekybinio vertinimo. Straipsnyje siūloma kiekybinio vertinimo metodika, sudaryta atsižvelgus į atskirų bendrųjų ir profesinių kompetencijų komponentų savitumus
Buhalterinės apskaitos specialybės absolventų įsidarbinimo galimybių darbo rinkoje analizė darbo jėgos pasiūlos ir paklauso kontekste
No full textThe problems which young people face with in order to get employed and survive, to compete successfully in the labour market has always been relevant to the society. It is obvious that after the completion of the training institutions the graduates can hope to get employed if their specialty is in high demand in the labour market. Permanent labour market demand and supply indicators are monitored and analysis allows to foresee the changes of the tendencies and trends to find out which specialty is needed most and have the most job opportunities in the world of work. Therefore, the research problem is revealed by the following questions: What are the opportunities to get employed having accounting profession? Are the people, gained such education, in demand in the labour market?
The aim of the investigation – to evaluate the accounting specialty graduates’ employment opportunities in the labour market.
Youth situation in the labour market is not favourable, and still significant positive changes still are not visible, because in recent years in recent years there at the labour centre applied approximately 70 thousand young people under 25 and about 20 thousand graduates. However, an analysis of the need for accounting professionals and graduates who have acquired the specialty of integration into the labour market statistics show that the demand for these professionals is not decreasing. As pointed out by some labour market analysts, this is one of the most stable professions and such individuals have significant employment opportunities in this field. This is also confirmed by the results of analysis: every year, employers offer about 2-3 thousand jobs for accountants and book-keepers; there are favourable employment opportunities in all regions of the country, as more and more businessmen are choosing financial services companies receive all levels of accounting services; every year graduates, who have acquired the specialty, number is decreasing, so the competition is to prepare professionals in the labour market is weakening; vacancy rate remains stable (on average by 0.6 per cent.), excess supply in the market for these professionals is not high, i.e. 2 persons apply for 1 vacancy.Problemos, su kuriomis susiduria jaunimas, norėdamas įsidarbinti ir sėkmingai išlikti bei konkuruoti darbo rinkoje, buvo ir yra ypač aktualios visuomenės gyvenime. Akivaizdu, kad absolventai, baigę mokymo institucijas, gali tikėtis sėkmingai įsidarbinti, jeigu jų specialybė priklauso paklausioms kategorijoms bei tokių specialistų poreikis darbo rinkoje didelis. Todėl buhalterinės apskaitos studijų programą baigusių absolventų įsiliejimo į darbo rinką galimybės straipsnyje analizuojamos darbo jėgos pasiūlos ir paklausos turinio kontekste, remiantis Lietuvos statistikos departamento pateiktomis bendromis jaunimo užimtumo bei darbo biržos, kuri registruoja laisvų darbo vietų ir ieškančių darbo asmenų pagal profesijas tendencijomis. Atlikta analizė parodė, kad nors jaunimo nedarbo mastai nemažėja, tačiau buhalterinės apskaitos specialistai paskutiniaisiais metais darbo rinkoje yra tarp geidžiamiausių ir darbdavių ieškomų. Šios srities specialistų paklausos ir pasiūlos disbalanso santykis darbo rinkoje yra pakankamai mažas, todėl įsidarbinimo galimybės yra didelės
Įmonių nuosavo kapitalo ir jo apskaitos ypatumai
Get PDFFrom the fundamental accounting equation becomes the evidence that equity is one of the most significant indicator of enterprise state. So the process of enterprise equity formation that should be not only legally based but also economically reasoned is definitely relevant aspect in accounting. Both the reform of public sector and complex and hard to prognosticate conditions in private sector also laws of free market that promote to respond operative to external factors require complex and comprehensive equity accounting researches.
The aim of this article – compare peculiarities of different enterprise equity accounting (closed share holding company, state enterprise, state budget institution).
Tasks that have been set to reach the aim: 1) scrutinize requirements for share holding company, state enterprise, state budget institution of their equity accounting; 2) compare their peculiarities of equity accounting: structure of equity, similarities and differences between 3rd class of a chart of accounts.
After the research becomes the evidence that equity accounting of closed share holding company is strictly regulated by laws and standards while equity accounting of state enterprise and budget institution is almost unregulated. The most specific structure of equity is in state budget institution. Whereas the structure of equity in state enterprise is closer to the structure of equity in closed share holding company. Consequently in a number of cases requirements for state enterprise of their equity accounting might become closer to requirements for closed share holding company, for example, requirements for shareholders equity, formation of reserves. In this way the stringency of regulation for closed share holding company would be taken to regulate state enterprise equity accounting. However, closed share hold company has specificities that might not be adjusted in state enterprise, for example, requirements for share premium, reserve for own shares because the activity of state enterprise is not intended to reach for profit. After the comparison of the 3rd class of a chart of accounts becomes the evidence that closed share holding company and state enterprise have many similarities. However, closed share holding company has far and away more sub accounts to register equity and changes of equity.Straipsnyje nagrinėjami uždarosioms akcinėms bendrovėms keliami reikalavimai nuosavo kapitalo apskaitai, atsižvelgiant į tai, jog įmonės nuosavo kapitalo formavimo procesas turi būti ne tik juridiškai pagrįstas, bet ir ekonomiškai argumentuotas. Taip pat lyginami nuosavo kapitalo (grynojo turto) apskaitos ypatumai skirtingo nuosavo kapitalo įmonėse/organizacijose (uždarosiose akcinėse bendrovėse, biudžetinėse įstaigose, viešosiose įstaigose). Remiantis atliktos kokybinės duomenų analizės rezultatais identifikuojami ir nustatomi nagrinėjamų skirtingų organizacijų nuosavo kapitalo (grynojo turto) struktūros, sąskaitų plano 3 klasės panašumai ir skirtumai
Informacijos apie įmonės socialinę atsakomybę pateikimas finansinėse ataskaitose: nauda ir galimybės
Get PDFOne of this time distinguishing features - business and government organizations assume a greater social responsibility. Businesses and public organizations leaders have identified, that an understanding of social responsibility and social activity opens up a favourable business prospects, increase competitive advantage and, ultimately, ensures greater prestige and profits for the company. However, up to now, the concept of social responsibility is not an unambiguous assessment - this is determined by the different treatment in organizations goals.
The social responsibility measures provide multiple benefits for the organization, i.e. a more efficient use of resources, innovative abilities, a better public image, an increased motivation of employees and hence productivity, fewer disputes and strikes, easier to attract the best professionals in lower costs of the search, a lower turnover of employees, a higher acceptance of consumers. All this increases the competitive advantage of organization in the market.
In order to gain a competitive advantage for social responsibility initiatives, management of organization should provide the appropriate information about the company\u27s activities in the field of social responsibility. The information could be provided not only in the public space (such as company web page), but also in the company‘s explanatory notes and (or) in the annual notification. In order to avoid the information chaos, it should be structured according to the following social responsibility assessment areas: 1) environment, 2) human resources, 3) social activities, 4) product development.Organizacijų socialinės atsakomybės klausimams vis daugiau dėmesio skiria ne tik mokslininkai, bet ir suinteresuotosios grupės. Socialinės atsakomybės priemonių įgyvendinimui dažnai reikia nemažų įmonės finansinių išteklių, todėl būtina įvertinti, kokią naudą organizacija gali gauti dėl vadovybės priimtų socialiai atsakingos veiklos sprendimų. Nors socialinės atsakomybės negalima sieti su tiesiogine finansine nauda, tačiau tyrimais įrodyta organizacijos socialinės atsakomybės ir pozityvių finansinių veiklos rezultatų koreliacija. Siekiant gauti naudos dėl socialinės atsakomybės iniciatyvų, būtina pasirūpinti tinkama informacijos apie įmonės veiklą šioje srityje sklaida. Straipsnyje analizuojami socialinės atsakomybės doktrinos vystymosi aspektai, organizacijų socialinės atsakomybės sritys bei nauda įmonėms, taip pat pateikiami galimi informacijos apie įmonės socialinę atsakomybę pateikimo suinteresuotosioms grupėms būdai
Verslumą sąlygojančių veiksnių tyrimas
Get PDFIt should be noted that the optimal national economic promotion policy-making becomes more and more challenging, since economic growth is also more or less influenced by many external factors directly uncontrollable by the state. It is worthy of note that entrepreneurship is identified in economic literature as a very important factor directly influencing domestic economic activity and development despite the fact that there exists a large variety of entrepreneurship development needs and opportunities in different countries. An analysis of scientific literature has shown that the domestic entrepreneurial opportunity has indeed a significant impact on economic activity; however, the need for entrepreneurship has no effect on the national economy. Thus, for credible research, it is particularly important to analyze the very entrepreneurship-determining factors. While many of scientific literature sources argue that a key impact on entrepreneurship of a country is made namely by society, which chooses what to buy, how much money it has, and how it responds to one or another business, it should be emphasized that entrepreneurship is driven not only by consumers’ demands, but also by other entrepreneurship-determining factors, which can be divided into two main groups – internal and external. Comprehensive analysis of the factors influencing entrepreneurship demonstrates that self-employed individuals and companies have quite different opportunities for business development, leading to disparity in significance of internal and external factors that determine their entrepreneurship and effect on them. It should be emphasised that economic resources are quite restricted for self-employed persons and small businesses with relatively low capital in comparison with large enterprises; therefore, an impact of entrepreneurship-determining factors is extremely important to them. Findings of the research enable to suggest that a state, seeking to create a business and entrepreneurship development-friendly environment, must take into account not only the formation of internal and external factors determining the entrepreneurship, but also to evaluate an impact of the latter through two dimensions – self-employed individuals and companies in connection to the fact that all entrepreneurship-determining factors have a different significance and impact on these evaluation dimensions.Egzistuojant šiandieninėms rinkos ekonomikos sąlygoms, kuomet pasaulyje vyrauja ekonominė stagnacija ar net nuosmukis, vis dažnesniu mokslinių tyrimų objektu tampa šalies ekonomika ir jos augimo skatinimas. Pažymėtina, kad optimalios šalies ekonomikos skatinimo politikos formavimas tampa vis sudėtingesnis, nes ekonominiam augimui mažiau ar daugiau daro įtaką daugelis išorinių, valstybės tiesiogiai nekontroliuojamų veiksnių. Daugelis ekonomistų sutinka, kuomet šalies ekonomikos augimas tampa lėtas ar netolygus, valstybei esti privalu ieškoti tinkamos ir visuomenei priimtinos ekonomikos augimo skatinimo politikos, o viena iš pagrindinių priemonių tokiu atveju tampa būtent verslumo skatinimas šalyje. Straipsnyje nagrinėjamas verslumas, jį sąlygojantys veiksniai, siejant su tuo, kad pastaruoju metu egzistuojant tokiai ekonominei situacijai ne tik Lietuvoje, bet ir visame pasaulyje, ypatingas dėmesys yra skiriamas verslumo rėmimo strategijoms, programoms ir panašiai. Taigi pagrindiniu tyrimo tikslu tampa verslumui darančių įtaką veiksnių identifikavimas ir detalizavimas