1,720,974 research outputs found
Accounting of fixed tangible assets in angricultural enterprise N
No full textTyrimo tikslas – išanalizavus ilgalaikio materialiojo turto sampratą, pripažinimo tvarką,
klasifikavimą ir metodinius apskaitos tvarkymo reikalavimus bei pirminės ir suvestinės šio turto
apskaitos pasirinktoje įmonėje ypatumus, pateikti siūlymus IMT apskaitai tobulinti ŽŪB „N“.
Uždaviniai:
1. Išanalizuoti ilgalaikio materialiojo turto sampratą, pripažinimą, bei klasifikavimą ir
apskaitos metodiką.
2. Išanalizuoti ilgalaikio materialiojo turto pirminę ir suvestinę apskaitą ŽŪB „N“.
3. Pateikti siūlymus ilgalaikio materialiojo turto apskaitai tobulinti ŽŪB „N“.
Tyrimo metodai - mokslinės ir kitos literatūros analizė, aprašomasis ir apibendrinamasis
metodai, ilgalaikio materialiojo turto apskaitos analizė.
Tyrimo rezultatai:
pirmojoje darbo dalyje išnagrinėta ilgalaikio materialiojo turto samprata, pripažinimo
tvarka, klasifikavimas ir ilgalaikio materialiojo turto apskaitos metodika.
antrojoje darbo dalyje pateikta ilgalaikio materialiojo turto apskaitos tvarkymo patirties
ŽŪB „N“ analizė, kurioje aptarti IMT įsigijimo, registravimo, nusidėvėjimo skaičiavimo tvarka,
metodika ir naudojami bei formuojami suvestiniai apskaitos dokumentai.
trečiojoje darbo dalyje pateiktas siūlymas kai kurių IMT objektų nusidėvėjimą ŽŪB „N“
skaičiuoti taikant produkcijos metodą ir tuo būdu finansinėje atskaitomybėje teisingiau atspindėti šių
objektų likutinę vertę.
Teorinėje darbo dalyje atskleista IMT turto samprata, pripažinimo ir klasifikavimo tvarka
bei šios turto rūšies apskaitos metodika. Išanalizavus IMT apskaitos tvarkymo ŽŪB „N“ patirtį
siūloma sezoninio naudojimo mašinų ir įrenginių nusidėvėjimą skaičiuoti taikant produkcijos metodą.The aim of the research is to analyse the concept of fixed tangible assets, the procedure for
recognition, classification and methodological requirements for accounting and the peculiarities of
initial and summary accounting for these assets in a selected enterprise, and to make proposals for
improving the accounting for fixed tangible assets in the agricultural enterprise N.
Objectives:
1. To analyse the concept, recognition and classification of fixed tangible assets and the
accounting methodology.
2. To analyse the primary and summary accounting of fixed tangible assets at the agricultural
enterprise N.
3. To make proposals for improving the accounting for fixed tangible assets at the
agricultural enterprise N.
The methods of the research: analysis of scientific and other literature, descriptive and
summarising methods, analysis of the fixed tangible assets accounting documents.
The results of the research:
- The first part of the work examines the concept of fixed tangible assets, the procedure of
recognition, classification and the methodology of accounting for fixed tangible assets.
- The second part of the thesis presents an analysis of the experience of accounting for fixed
tangible assets in the agricultural enterprise N, which covers the procedures for the calculation of
acquisition, recording, and depreciation of fixed tangible assets, methodology and the aggregated
accounting documents used and generated.
- The third part of the paper makes a proposal to calculate depreciation of certain items of
fixed tangible assets in the agricultural enterprise N using the production method, thereby reflecting
more accurately the residual value of those items in the financial statements.
The theoretical part of the work reveals the concept of fixed tangible assets, the procedure
of recognition and classification, and the accounting methodology. After analysis of the fixed tangible
assets accounting processes at agricultural enterprise "N", provided proposal to use the production
method for calculation of depreciation for the seasonal machinery and equipmentVytauto Didžiojo universitetas / Vytautas Magnus UniversityBioekonomikos plėtros fakultetas / Faculty of Bioeconomy DevelopmentŽemės ūkio akademija / Agriculture AcademyTaikomosios ekonom., finans. ir apsk. k. / Department of Applied Economics, Finance and Accountin
Challengers of Economics, Education and Society Development in the Nordic – Baltic Countries and beyond: Virtual seminar of continuous international scientific conference
No full textProper use of the concepts of computerisation, automation, robotisation, and digitisation when discussing accounting data processing
No full texthttps://doi.org/10.7220/9786094674648The use of computer and communication equipment as well as software tools, is currently increasing very rapidly in various areas of our life, including accounting data processing. The actions in development, implementation and promotion of tools for accounting data processing intertwined, but the development of concepts that adequately reflect the changing situation delay. The last two decades institutions have focused on integrated internal data processing and receiving data from or transference to others institutions using communication infrastructure, now the focus is on uploading data fixed in paper document to computer media without the keyboard use, because this task requires a lot of staff time and diligence. The use of computer vision devices and elements of artificial intelligence allows automation accounting data input process. Unfortunately, the use of concepts describing full spectrum of new activities and devices in accounting data processing is not accurate enough. The purpose of this investigation – to define, which cases such concepts as Computerisation, Automation, Robotisation and Digitisation it is worth to use seeking properly describe the accounting data processing. Methods used for investigation – analysis of scientific publications and summarising practice of use of mentioned above concepts. This presentation provide an answer to the question of what terms have been used to properly describe innovations in nowadays accounting data processing.Vytauto Didžiojo universitetas / Vytautas Magnus UniversityBioekonomikos plėtros fakultetas / Faculty of Bioeconomy DevelopmentŽemės ūkio akademija / Agriculture AcademyTaikomosios ekonom., finans. ir apsk. k. / Department of Applied Economics, Finance and Accountin
Žemės ūkio produktus gaminančių ir perdirbančių įmonių informacinių poreikių nustatymas
Full text linkThe paper deals with the main problems of defining the needs of all enterprises\u27 economical information users. To solve these problems, it is necessary to dearly define all groups of the enterprises\u27 economical information users, improve the content of financial and statistical accountability for successful macroeconomic regulation, and investigate the detailization principles of the enterprises\u27 internal economical information user needs.As a result of the research. suggestions for solving the above mentioned problems in the agricultural enterprises of Lithuania arc given in the paper
Valuation of the advisors’ in accounting work efficiency due to ICT use
No full textWork efficiency is important for all kinds of activity. Specialists of accounting, including advisors in accounting and finance, are not outside of necessity to improve an efficiency of their work. Traditional understanding of work efficiency most cases deals only with work productivity of specialists providing registration of transactions, data processing, reports’ preparation and very week attention is paid to functionality of software, technical equipment and staff behaviour. One of the essential factors enabling to increase the efficiency of the activities of these specialists now days is use of the ICT. Not depending on how modern ICT is, by analysing efficiency of accounting specialists, especially of advisors in accounting, we have to take into account and human factor – professional competences, abilities to use modern ICT and communicate with clients. Due to this situation, scientific problem of this paper is clarification of the concept of advisors’ in accounting work efficiency and possible ways for progress estimation. Results of monographic investigation presented in this paper provide more light on understanding of advisors’ in accounting work efficiency in face with modern ICT use. For empirical investigation there were used the data received during structural interview with managers and questioning of advisors in accounting working at the company X that provides accounting data processing services and finance management consultations for small and very small enterprises in Lithuania. Research reviled that implementation of modern ICT tools allowed company X to increase advisors’ in accounting work efficiency in last five years. In addition to traditionally defined requirements for professional competences, advisors in accounting and finance have be able to: see “big picture” and understand the specifics of client business process; make multifaceted analysis of weaknesses and success factors and to propose rational ways for solving of accrued problems; be able and use newest information and communication technologies; know, understand and apply legal and methodical requirements that affects clients’ financial interests; manage client services. Advisors in accounting and finance, working in company X, provide the following services for their clients: input and processing of transactions data; preparing various financial reports and other documents for state and commercial institutions; supporting clients, who remotely making input and processing of accounting data by themselves; alculating and valuating economic and financial indicators of client unit activities; providing some others services foreseen in agreement with client. Keywords: work efficiency, advisors in accounting, information and communication technologies, human factor
Impact of ICT use on time structure of advisors work at the Lithuanian agricultural advisory service
No full textReikšminiai žodžiai: Apskaita; Informacinės ir komunikacijos technologijos; Buhalteris; Patarėjai; Darbo laiko sąnaudos; Accounting; Information and communication technologies (ICT); Accountants; Adviser; Work timeInformation and communication technologies (ICT) already several decades is an integral part of business management and accounting data processing. Scientific publications most cases deal with increase the efficiency of calculations and information processing, improvement the quality of accounting information systems, but very little attention is paid to changes in the behaviour of accounting staff resulted by the implementation of modern information processing technologies. Scientific problem is the measuring of impact of the modern information and communication technologies on behaviour of advisors in accounting. Paper provides the results of theoretical analysis of impact, made by ICT on changes in registration and processing of accounting transactions and competences are necessary for accounting specialist. Empirical investigation bases on analysis of the data received during questioning consultants in accounting and economics, working at the Lithuanian Agricultural Advisory Service about the structure of working time allocated for various tasks and on changes in the structure of working time due to the use of ICT
IMPACT OF YOUTH GUARANTEE INICIATIVES ON NEETS POPULATION CHANGES IN EU
Full text linkAn economic downfall, which started at the end of the year 2008, had a dramatic impact on the increase of youth population from 15-24 aged group Not in Employment, Education or Training (NEET) in the EU Member States. Identification of success factors driving positive changes in NEETs population by implementing Youth Guarantee (YG) initiatives in EU countries is the scientific problem analyzed in this publication. The main purpose of an investigation is the identification of groups of EU countries according to the level of youth unemployment and the impact made by implementing the YG initiatives. The cluster analysis techniques are used and the groups of EU Member States have excluded as well as corrections of improvement of YG are proposed
Optimisation of process of farmer's farm's accounting data processing
No full textApskaitos informacinės sistemos, naudojamos ūkininkų ūkių veiklos apskaitos tvarkymui, nėra tinkamos dėl netinkamų apskaitos duomenų tvarkymo technologijų. Todėl Lietuvos žemės ūkio konsultavimo tarnyba negali aptarnauti tiek ūkininkų ūkių kiek jų aptarnauja kai kurių Europos šalių konsultacinių institucijų specialistai. Tyrimo tikslas - numatyti galimas centralizuoto ūkininkų ūkių veiklos apskaitos tvarkymo technologijos tobulinimo kryptis ir aptarti jų įgyvendinimo galimybes. Buvo aptartos priežastys, skatinančias centralizuotai tvarkyti ūkininkų ūkių veiklos apskaitą, atskleisti svarbiausi centralizuoto ūkininkų ūkių veiklos apskaitos tvarkymo technologijos proceso etapai, nustatytos techninės ir organizacinės prielaidos centralizuotam apskaitos informacijos tvarkymui tobulinti. Tyrimo metu naudoti mokslinės literatūros šaltinių analizės ir palyginimo, interviu, grafinio vaizdavimo, tyrimo rezultatų apibendrinimo ir kiti mokslinio tyrimo metodai. Tyrimu nustatyta, kad nuolat daugėja ūkininkų, pageidaujančių, kad jų veiklos buhalterinę apskaitą tvarkytų Lietuvos žemės ūkio konsultavimo tarnybos konsultantai. Siekiant optimizuoti ūkininkų ūkių veiklos apskaitos tvarkymo kompiuteriais procesą reikėtų plėtoti technines ir programines tarpinstitucinio apskaitos dokumentų duomenų perdavimo priemones bei sukurti vartotojo kompiuterio sąsają, įgalinančią patiems ūkininkams arba jų šeimos nariams įrašyti ūkyje įvykusių ūkinių operacijų duomenis; susieti gyvulių šėrimo bei augalininkystės kultūrų priežiūros planų rengimą ir apskaitos duomenų tvarkymą. Reikšminiai žodžiai: Duomenų apdorojimo technologija; Duomenų perdavimo technologijos; Duomenų tvarkymo technologija; Informacinės apskaitos sistemos; Ūkininkai; Ūkininkai, Apskaitos informacinės sistemos; Accounting information systems; Data processing technology; FarmersAccounting systems used to account agricultural activities are lacking because the accounting data management technologies are incapable. The Lithuanian Agricultural Advisory Service cannot service as many clients as the consultancy specialists in some European countries. The goal of our research was to determine possible improvements for a centralized agricultural accounting technology and to discuss possibilities in attaining them. We discussed reasons for centralized agricultural accounting and considered the most important steps of centralized agricultural accounting. We describe the technical and organizational conditions to improve the data management in centralized accounting. Our research involved the analysis and comparison of the scientific literature, interview, graphical representation, research summarizing and other research methods. We discovered that the number of farmers who prefer that their bookkeeping is done by the Lithuanian Agricultural Advisory Service consultants is constantly increasing. In order to optimize the process of agricultural accounting using computers, a development of data sharing technologies among institutions is required. It is also required to develop a computer program which lets farmers or their family members enter the data about agricultural operations; and to relate the planning and accounting of animal feeding and crop production
Information System of Research, Studies and Consulting for Agriculture in Lithuania
No full textLithuania, as far as other candidate countries, is in the stage of preparation for joining EU. Following the requirements of EU, goes creation of main parts of IS for Agriculture, such as IACS, FADN and Agricultural Market IS. Farmers and agricultural enterprises will have to provide a lot of information for institutions, responsible for development of these systems. To increase interests of produces to provide confidential data about themselves, to help them in shortest time and way get information for farm s management, increasing effectiveness of producing and quality of production, to concentrate information for teaching of students in Universities and Colleges and consulting of farmers and specialists of agricultural enterprises in Centres of Lithuanian Agricultural Advisory Service and other institutions, it was made decision to start creation of IS of Research, Studies and Consulting (ISRSC) for agriculture. In databases (subsystems) of ISRSC would be collected data about: 1. Institutions of research, studies and consulting in agriculture, its addressees and areas of responsibility. 2. Specialists of agriculture - consultants, researchers and lectures of universities, colleges and other agricultural schools. 3. Programs, projects and other kinds of scientific research activities, which are finished, in stage of investigation or preparation. 4. Scientific, methodical and technological publications in area of agriculture. 5. Open information systems, which provide data for agriculture and conditions of usage of them. 6. Authorities and other institutions in sector of agricultural, its addressees and areas of responsibility. Institution, responsible for creation of ISRSC was Lithuanian University of Agriculture. In stage of preparation of project of ISRSC the main criteria of quality of this system was usefulness of ISRSC for studies, teaching, and consulting. In this paper it is presented the results of investigation of information needs of end-users, design of subsystems and structure of databases, technology of distributed data input and actualisation, problems of databases management and proposals for improvement of data quality and extension of this system.Proceedings of the 7th International Conference of European University Information Systems, EUNIS2001, 28.03.2001 - 30.03.2001, Humboldt-Universität zu Berli
Business information infrastructure in rural area
No full textSėkmingam verslo plėtojimui būtina tiksli ir išsami informacija. Taip pat aktualu turėti nebrangias ir patogias naudoti komunikavimo su verslo partneriais priemones, šiuolaikinėje visuomenėje efektyvus informacijos gavimas ir apdorojimas vis sunkiau įsivaizduojamas be informacijos technologijų naudojimo. Galimybės jas naudoti gali reikšmingai veikti ir žemės ūkio verslo sėkmę. Sparčiai plečiantis informacijos ir komunikacijos technologijų naudojimui, neabejotiną pranašumą plėtoti verslą turi tie ūkio subjektai, kurie gali ir sugeba efektyviai pasinaudoti mokslo ir technologijų naujovėmis bei informacijos technologijų teikiamomis galimybėmis. Verslo sėkmė priklauso taip pat ir nuo darbuotojų kompetencijos, gebėjimo lanksčiai prisitaikyti prie kintančių verslo aplinkos sąlygų. Nepakankamas dėmesys informacinės infrastruktūros plėtrai kaime ir kvalifikacijos tobulinimui sukelia netolygaus visuomenės vystymosi pavojų ir atskirties tendencijas, o tai gali neigiamai veikti kaimo gyventojų gyvenimo kokybę. Aktualu ne tik teikti tiesioginę paramą žemės ūkio subjektams už gaminamą žemės ūkio produkciją, remti investicinių projektų įgyvendinimą, bet ir skatinti spartesnę informacinės visuomenės plėtrą kaime. Siekiant šio tikslo, svarbu atsižvelgti į informacinės infrastruktūros plėtrą, kompiuterizuotos informacijos išteklių gausinimą bei sisteminimą, gebėjimų naudotis modernia ryšio ir kompiuterine technika tobulinimą. Straipsnyje apžvelgiamos informacinės visuomenės kūrimo kaimo vietovėse problemos, siūlomos žemės ūkio verslo informacinės aplinkos gerinimo priemonės. Reikšminiai žodžiai: Agrarinis sektorius; Informacija; Informacijos ir komunikacijos technologijos; Informacinė visuomenė; Informacinės technologijos; Kaimas; Kompiuterinis raštingumas; Agrarian sector; Computer literacy; Information; Information and communication technologies; Information society; Information technology; VillageSufficient and good quality internal and external information as far as possibility of rapid and not expensive communication are the main factors of successful development of business. Monographic and empirical research made by authors of this paper shows that the level of business information infrastructure development in rural area of Lithuania and knowledge of rural inhabitants of information technologies possibilities are lower in comparison with those in cities. Development of the separate components of Agricultural information systems is quite rapid. In process of its creation more attention is paid to the requirement of EU ACQUIS and information needs of authorities and less attention - to information needs of rural population. This paper presents the results of empirical research of information needs of rural inhabitants for business development purposes, organization of rural population trainings to use IT and provides suggestions for development of business information infrastructure and information society in rural area
- …
