75 article(s) in Buhalterinės apskaitos teorija ir praktika

Methodology Of Applying Standard Costing And Normative Methods In Manufacturing Enterprises

appropriate choice of the production cost calculation methods helps not only to estimate the production cost correctly, but also to correctly determine prices of products as well as their profit and profitability, draw up budgets, control expenses, make operational and prospective management decisions. the article analyses effective standard costing and normative methods that are still seldom applied in lithuanian enterprises. a brief history of how the methods were created is provided. the advantages and aims as well as their similarities and differences are analysed. a methodology of applying standard costing and normative methods in manufacturing enterprises was prepared. application of these methodologies is going to help managers and accountants to introduce the methods easier and at a lower cost Show More ... ... Show Less

  • Production Cost
  • Manufacturing Enterprises
  • Lower Cost
  • Cost Calculation
  • Similarities And Differences
Apskaitos Klaidų Ir Apgaulės Nustatymas: Atvejo Analizė

klaidas nuo apgaulių galima atskirti tik atmetimo būdu, kai naudojama apgaulių aptikimo metodika, tikrinant rastą netikslumą. straipsnyje aptariamos trys metodikos: apgaulės trikampis, santykinių rodiklių analizė ir teismo ekspertizė. apgaulės trikampis ir santykinių rodiklių analizė padeda identifikuoti apgaules lengviau nei teismo ekspertizė, tačiau šiems metodams reikalingi papildomi įrodymai, kad būtų galima patvirtinti apgaulę. naudojant teismo ekspertizę naudojamas dokumentų patikrinimas, todėl šiam metodui nereikalingi papildomi įrodymai, teismo ekspertas pagal savo kompetenciją daro sprendimą dėl klaidos ir apgaulės. straipsnio tikslas - atlikti atvejo analizę, kuria siekiama išnagrinėjus dokumentų klastojimo atvejį, nustatyti klaidų ir apgaulių tyrimo eigą ir taikomus neleistinus veiksmus. atvejo analizėje, naudojant dokumentų tikrinimą, palyginimą, darbuotojų apklausas buvo nustatyta apgaulė įmonės apskaitoje. tyrimui atlikti taikyti tokie tyrimo metodai: lyginamoji mokslinės literatūros analizė ir sintezė, interpretavimas, dedukcija, sisteminimas, apibendrinimas, atvejo analizė Show More ... ... Show Less

First Time Adoption Of IFRS 15 “Revenue From Contracts With Customers“: The Case Of Lithuanian Listed Companies

 revenue accounting is one of the most important areas of financial accounting. revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity. this article investigates the first time adoption of new ifrs 15 “revenue from contracts with customers“ which in international financial reporting standards (hereinafter – ifrs) system is mandatory to apply starting from 1 january 2018. the new ifrs 15 supersedes the previous international accounting standards regulating revenue recognition and introduces a conceptual 5-step revenue recognition model. the purpose of this article is to evaluate the impact of the first-time adoption of ifrs 15 “revenue from contracts with customers“ on the financial statements of lithuanian listed companies. this purpose is achieved while using the following research methods: analysis of international financial reporting standards (ifrs) and scientific literature, as well as analysis of the content of financial statements. an empirical study revealed that the first-time adoption of ifrs 15 had no material impact on the financial statements of lithuanian listed companies. most of the companies surveyed applied the standard using a simplified retrospective modified method and did not pay much attention to the disclosure of first-time adoption. for those affected by the standard, the effect was mostly notable in the following areas: reclassifications of commissions and brokerage fees, changes in revenue recognition principles from the revenue recognition over a time to revenue recognition at specific point in time and vice versa Show More ... ... Show Less

  • Revenue Recognition
  • First Time
  • Financial Statements
  • Listed Companies
  • Reporting Standards
The Effect Of The Intensity Of Telework Use On Employees’ Work-Life Balance

the intensive penetration of information and communication technologies into the labour market has also determined the modernisation of work organization processes. the digitization of information and telecommunications enabled to perform most of intellectual activities not only in the work premises but also in other spaces distant from the main workplace. thus, as the technology revolution gradually releases modern intellectual work from the constraints of the physical location, telework is becoming an increasingly accelerating trend in the world. together with technological changes allowing to reach the employee 24 hours a day and 7 days a week create challenges for teleworkers seeking to successfully reconcile two areas of life – work and personal life. employees from different fields, among them accounting, audit, finances, analysis and others that carry out tasks via telework face this challenge.relevance of the scientific research problem formulated in this paper was determined by the lack of studies in the scientific research to date, which would evaluate the intensity of telework use as an important factor that has a different effect on work-life balance.the research aim is to reveal the effect of the intensity of telework use on employee work-life balance. a quantitative study – the survey of telework employees was conducted and 320 respondents were surveyed. the results of the empirical study revealed that the intensity of telework use had equally positive effect only on two dimensions of work-life balance: time intended for the family and friends and time intended for oneself Show More ... ... Show Less

  • Work Life Balance
  • Scientific Research
  • Positive Effect
Evidence Of The Financial Audit

evidence is an argument that justifies the truth or falsity of a subjective opinion or assertion. characteristics of audit evidence directly impact the obtaining process of sufficient audit evidence as well as determine the final audit decision regarding fairness and truthfulness of financial reporting. the purpose of the article is to identify the material aspects of evaluating audit evidence and to define the concept of the financial statement‘s audit evidence. the research methods applied in the article are comparative analysis and synthesis of lithuanian and foreign scientific literature, interpretation, critical thinking and systematization of financial audit laws and regulations. furthermore, the article examines the concept of financial audit evidence, its characteristics and criteria of reliability as well as disclosure of material audit evidence Show More ... ... Show Less

  • Audit Evidence
  • Financial Audit
  • Critical Thinking
  • Comparative Analysis
  • Subjective Opinion
Issues In Selecting Profitability Indicators For The Evaluation Of Corporate Financial Performance

the article analyses the selection of profitability indicators for the evaluation of corporate financial performance. both theory and practice, address a variety of profitability indicators, therefore, it is essential to understand the possibilities of using the information they provide, as well as to be able to identify potential reasons of indicator value deviations, and to assess the conditions causing the analysis performed based on these indicators to provide incomplete or unreliable information. the aim of the study is to analyse the main profitability indicators, their potential disadvantages, and possible issues in the analysis and interpretation of these indicators. methods of logical and comparative analysis of the scientific literature, synthesis and generalisation, statistical data analysis and interpretation were used in this article. the results of the analysis show that there is no universal profitability indicator, that would cover all areas of company performance, because profitability indicators’ reliability, as well as objectivity of comparison to other entities, are influenced by national accounting standards, different prime cost calculation methods, long-term assets depreciation methods, reserve assessment, and other methods Show More ... ... Show Less

  • Corporate Financial Performance
  • Literature Synthesis
  • Depreciation Methods
The Value Of Financial Analysis Information: Theoretical View

the value of financial information analysis depends on usability, efforts, duration, etc. these dimensions have not been systematically reviewed as well as assessment methods have not been established yet. the purpose of the article is an examination of value dimensions and arrangement of the model for identifying and determining analysis methods. research methods of this article are literature analysis, classification, specification and generalization of information. in this article, we focus on financial analysis data and the relation between information and its value. we suggest the theoretical model which determines dimensions of the information value and costs related to its transfer. we propose a method of evaluating parameters of value and how these parameters may influence its exposure Show More ... ... Show Less

  • Financial Analysis
  • Theoretical Model
  • Research Methods
  • Information Value
  • Literature Analysis
Audit Partner’S Involvement In Audit Process, As An Indicator Of Audit Quality

audit quality is determined by the criteria of the audit firm and the audit engagement team. one of the most important criteria of the audit engagement team is the involvement of the responsible engagement partner (hereinafter - partner) in the audit. as an executive of an audit firm, the partner is responsible for the quality control system within the audit firm, creating a "tone from the top" and presenting himself and his/her behavior, including involvement in the audit process, as an example for other less experienced audit engagement team members. this article examines the role of the partner in the audit engagement team structure to achieve audit quality, introduces the issue of partner involvement in the audit process, and proposes suggested indicators that can help assess the level of partner involement in the audit process for audit quality reviewers Show More ... ... Show Less

  • Audit Quality
  • Audit Process
  • Audit Firm
  • Quality Control
The Family Business In New EU Countries: The Spread And Agency Conflicts They Face

capital financing is vital for the development of the new eu countries. investors base their economic and financial decisions on the information available in the financial reports that listed eu companies must prepare following international financial reporting standards (ifrs). studies show that the majority of listed companies worldwide are family owned and face type ii agency problem - the conflict between minority shareholders and large controlling shareholders (family), i.e. controlling family may seek to extract private benefits at the expense of minority shareholders and disclose information in financial reports for self-interested purposes to avoid minority contests. the research of type ii agency conflict effects on mandatory ifrs disclosure levels in the new eu countries is limited, however, with the reference to existing research literature and legal systems in the new eu countries, we find that minority protection is strongest in malta, and weakest in latvia. the biggest number of family controlled firms are in poland and romania, whilst family business in poland, estonia, croatia, cyprus, romania and bulgaria enjoy the largest market capitalisation. nationally, the highest market capitalisation of family controlled firms are in estonia, cyprus, latvia and poland. this paper shows, that due to moderate minority protection in the new eu countries type ii agency conflict is important, and therefore, it is suggested further the research related to mandatory ifrs disclosure levels Show More ... ... Show Less

  • Eu Countries
  • Type Ii
  • Family Business
  • Minority Shareholders
  • Minority Protection
Development Of Product Costing In Lithuania (1918–2019

appropriate product costing helps not only to estimate the cost of production correctly but also to evaluate the activity results, forecast product prices, make reasonable economic decisions. the article analyses the development of product costing in lithuania from 1918 to 2019. the following stages of development of product costing were distinguished: 1) between the world wars when lithuania was independent and during the second world war (1918–1944); 2) during the years of soviet occupation (1944–1990); 3) after reinstating the independence of lithuania (1990–2019). the most important provisions of normative documents related to product costing of every stage were analysed, opinions, statements and suggestions how to improve product costing by different lithuanian authors were evaluated Show More ... ... Show Less

  • Product Costing
  • Second World War
  • The World
  • Cost Of Production
Audit Of Financial Reporting Documents: Analysis Of Process Of Determining Materiality

during audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements. international auditing standards leave wide range of possibilities for interpretation of the materiality process, which often raises the question of how the auditor determines materiality. the purpose of the study is to analyze the materiality process and to create a model of the materiality determination process. methods of information gathering, comparative analysis, critical evaluation, systematization and interpretation of scientific literature and normative acts of audit are used in this article. after analyzing the materiality determination process, it was found that the materiality process consists of four steps: assessment of determining factors of materiality thresholds, determination of planning materiality, determination of performance materiality and determination of clearly trivial misstatement. based on the analyzed literature, a model of materiality determination process was developed Show More ... ... Show Less

  • Determination Process
  • Financial Statements
  • Wide Range
  • The Impact
The Concept Of Controlling And Its Evolution

due 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's 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's 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's trends had influenced the contents of the conception of controlling, because every new attitude has appended the previous conception with new aspects Show More ... ... Show Less

  • Information System
  • 21St Century
  • Internal Control
  • Management Accounting
  • Financial Economic
Control Measures In The Accounting Of Intangible Assets Of Public Sector Entities

effective internal control helps to guarantee performance policy in an organization, achievement of the set aims; it also reveals the prospects of development, helps to indicate and manage risk so that the risk tolerance limit is maintained. one of the goals of internal control system is to ensure the reliability and sufficiency of information and financial statements. accounting regulations set a great variety of control measures that must be guaranteed by the accounting policy adopted in a public sector entity. yet governmental audit designates that a great share of distortions in financial statements are related with assets accounting. the object of the research is internal control measures in the accounting of intangible assets of public sector entities. the aim of the research is to investigate the regulation of internal control measures by creating the accounting policy of intangible assets of public sector entities. the article analyses and systematizes internal control measures determined in the methodological aspect of accounting policy of intangible assets of a public sector entity Show More ... ... Show Less

  • Public Sector
  • Internal Control
  • Control Measures
  • Intangible Assets
  • Accounting Policy
Financial Model Of Investments To Fixed Assets

the 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 Show More ... ... Show Less

  • Fixed Assets
  • Financial Model
  • Decision Making
  • Risk Identification
Model Of Evaluation Of Enterprise Risk Management

it should be noted that in this article the enterprise‘s activity risk management and evaluation problem is defined. the risk classification is defined in these criteries: coming way, effect, activity‘s area, time, probability of result, probability of management, importance and misuses. the model of evaluation of enterprise risk management is recommended. the model consists of these stages of risk management and evaluation: 1) identification of enterprise activity internals, 2) identification of risk determinants, 3) risk identification, 4) evaluation of risk level, 5) evaluation of risk consequence, 6) system of risk management tools, 7) evaluation of costs of risk management, 8) choice of strategy of risk management, 9) evaluation of results Show More ... ... Show Less

  • Enterprise Risk Management
  • Risk Identification
  • Enterprise Activity
Methodology For Net Profitability Analysis

every 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's 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 Show More ... ... Show Less

  • Profitability Analysis
  • Profitability Ratios
  • Factors Influencing
  • The Subject
Individual Investor Investment Alternatives Assessment Criteria Modelling

private 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's 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's 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 Show More ... ... Show Less

  • Individual Investors
  • Payback Period
  • Important People
The Effectiveness Of ABC Method In Small Companies

under 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 Show More ... ... Show Less

  • Abc Method
  • Cost Calculation
  • Small Companies
  • Product Cost
  • Advantages And Disadvantages
Research On Entrepreneur Identification

recently entrepreneurship, promotion of it, development of support programmes for the creation and development of entrepreneurial entities is becoming a very common subject of not only scientific research. thus, not every self-employed person or company, in its run or planned activities, can adopt or implement and develop entrepreneurship. so, not every business entity can distinguish for its entrepreneurship, therefore, one of the issues addressed in scientific literature is precisely identification of an entrepreneurial entity. some researchers point out that an entrepreneurial entity is characterized by development, implementation, and enhancement of innovations, while others oppose to such a statement emphasizing that most attention should be given not to implementation of innovations, but to the preference for an aggressive market strategy. so, the article analyses the concept of an entrepreneurial entity and its features, and the main goal of the research is becoming an entrepreneurial entity identification. analysis of the scientific literature suggests that not all entities can be called or considered entrepreneurial ones. not all businesses, that employ the services of incubators, business information centres, technology parks, science parks, innovation centres, or other similar organizations, become entrepreneurial, so there can be no equality. therefore, in order to consider an entity as entrepreneurial, it must not only be proactive, enterprising, venturous, open to novelty and innovation, tending to work together with academic institutions for marketing new, innovative goods and services, have sufficient skills in business management and development, exercise a decision-making influenced management structure, but also to seek a sustainable and long-term revenue rather than short-term and high-yield, treat business processes and their management as a priority, make an active use of state support for businesses, intensively pursue tax policies, and patronize a socially responsible approach to business. it should be emphasized that an entity with all the listed features that can be named as entrepreneurial, yet, we should not forget that it must try to stay the same, i.e., must be constantly evolving and heterogeneous Show More ... ... Show Less

  • Scientific Literature
  • Market Strategy
  • Business Information
  • A Priority
  • Planned Activities
Research On Entrepreneurship Indicators

it 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 Show More ... ... Show Less

  • Determining Factors
  • External Factors
  • Economic Activity
  • Scientific Literature
  • Entrepreneurship Development
Public Sector Entities In The Financial Statements Relative Analysis: Theoretical And Practical Aspects

in 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's 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 Show More ... ... Show Less

  • Public Sector
  • Financial Statements
  • Accounting Information
  • National Language
  • Relative Analysis
Challenges And Trends Of Recognition Of Accountants’ Competences

accountants’ competences are differently defined by employers, representatives of professional organizations and accountants themselves. the aim of the research is to study the accountant's 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's 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 Show More ... ... Show Less

  • Empirical Study
  • Formal And Informal Learning
  • Job Advertisements
  • Self Knowledge
Independent Audit As A Strategic Tool To Reduce The Information Asymmetry On The Market

this paper analyses the problems of information asymmetry in the market. the research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. the aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. this objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit Show More ... ... Show Less

  • Information Asymmetry
  • Independent Audit
  • Financial Statements
  • Research Problem
  • Economic Theories
Assessment Competences Professionals

corporate 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 Show More ... ... Show Less

  • Accounting Professionals
  • Economic Development
  • Quantitative Assessment
  • Quantitative Methods
  • Social Economic
Usage Of Methods, Which Develop Skills Of Entrepreneurship, During Financial Field Lectures At Siauliai State College

entrepreneurship – can be defined as a person's 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' 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 Show More ... ... Show Less

  • Entrepreneurial Skills
  • State College
  • Self Confidence
  • Market Economy
  • Knowledge And Skills
Prof. Vladas Jurgutis On Banks: His Insights And Their Development In Works Lithuanian Author‘S

the article analyses prof. v. jurgutis‘ thoughts, attitudes, ideas and suggestions towards the importance of banks, their management, competition among them, etc. the article presents the development of v. jurgutis’ insights into bank performance in works of lithuanian authors. the study reveals that v. jurgutis’ insights into banks’ performance is inestimable for lithuanian banking science and practice professionals. especially valuable are his thoughts and ideas towards the organization and rationalization of banks, their employee structure and relations, the competition and the expansion of banks. statements formulated in prof. v. jurgutis work "banks" have encouraging influences on the growth of the effectiveness of bank performance, and are relevant to both the regulation of bank performance in lithuania and the transition to euro. therefore, with the consideration of today's realities, it is necessary to further analyse v. jurgutis‘ scientific heritage and implement his ideas into practice Show More ... ... Show Less

  • Bank Performance
  • Scientific Heritage
Analysis Of The Accounting Speciality Collage Graduates’ Employment Opportunities At The Labour Market In The Context Of The Workforce Supply And Demand

the 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 Show More ... ... Show Less

  • Labour Market
  • Employment Opportunities
  • Young People
  • The World
  • Training Institutions
Use Of The Statistical Comparison Method In A Company's Financial Status Analysis

general economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. in practice, the comparison method is the most widely applied one of all the general economic research methods. when it is applied, the actual indicators (absolute and relative) are compared to the ones planned inside the company; the indicators of the company are compared with the average ones of the industry or the best ones of other companies; indicators of different periods are compared. however, until now, the comparison method has barely been applied in practice using the averages of certain indicators and especially the multidimensional ones. the aim of the article is to develop a methodology for applying the statistical comparison method based on the calculation and evaluation of the multidimensional average. for achievement of the aim were used research methods: analysis of scientific literature, information collection, aggregation, detailing and summarizing. the article analyzes the significance, advantages and disadvantages of the traditional comparison method. the methodology for the comparison method based on the calculation of the multidimensional average and their comparison is proposed in the article. a concrete example of how to apply the comparison method using the multidimensional average calculation method to assess the financial position of companies is provided Show More ... ... Show Less

  • Comparison Method
  • Research Methods
  • Financial Status
  • Statistical Comparison
  • Advantages And Disadvantages
The Influence Of Creative Accounting To The Formation Of The Accounting Policy And Accounting’S Results

the accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. in cases where the situation is not exactly to regulate the law is left to creativity. there is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. the main source of information about the company's financial position and the results are financial statements. on financial statements basis, information users make decisions. in order to influence information users decision's, company starts to manipulate financial data. in order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. on misleading data basis made financial statements not reflect a true and fair view of the company. the size of the distortion of information's, investigations are not carried out in lithuania. the purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. methods of analysis, data systematization, comparative, grouping and modeling were used during the research. jel classification: m41 Show More ... ... Show Less

  • Creative Accounting
  • Accounting Policy
  • Financial Statements
  • Financial Data
  • Consumer Decisions
Kriptovaliuta: Privalumai Ir Trūkumai

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] dvidešimt pirmo amžiaus pagrindiniu požymiu galima būtų įvardinti nuolatinę transformaciją, apimančią visas sritis. ypatingai greitai tobulėja ir keičiasi atsiskaitymų ir pinigų sritis. technologijų evoliucija ir tobulėjimas lėmė naujų transakcijų būdų atsiradimą, internete, mobiliuosiuose telefonuose, skaitmeninėse kortelėse. įvairios mokėjimo/pavedimo sistemos nepaprastai praplėtė atsiskaitymų alternatyvas ir galimybes. o tokios sąlygos suformavo galimybes kriptovaliutos atsiradimui. tyrimo tikslas – išnagrinėti kriptovaliutą, jos sampratą, naudojimo privalumus ir trūkumus. tyrimo metodai – mokslinės literatūros analizė, informacijos sisteminimas, lyginimas, interpretavimas ir apibendrinimas. įvertinus kriptovaliutų atsiradimo priežastis, galima teigti, jog kriptovaliutų atsiradimui didžiausią įtaką padarė technologinė pažanga bei siekis surasti greitesnes, pigesnes bei konfidencialesnes atsiskaitymo priemones. kriptovaliuta galėtų būti apibrėžta, kaip skaitmeniniai pinigai ar turtas, išreikštas el. būdu. ši valiuta pasižymi decentralizacijos, nekontroliuojamumo bei didesnės jos valdymo rizikos savybėmis. svarbiausi kriptovaliutos naudojimo privalumai galėtų būti: atsiskaitymų konfidencialumas; atsiskaitymų greitumas; pigesnės finansinės paslaugos; papildomos investicijų galimybės. trūkumai - sunkiai prognozuojama, svyruojanti vertė; galimi sukčiavimo atvejai; galimybė kriptovaliutas naudoti nelegaliai veiklai Show More ... ... Show Less

Qualitative Factors Of The Materiality

in the audit evidence gathering process, the auditor uses a set of assumptions about audit risk factors and determines the level of material error and misstatement. in practice, questions arise as to how the auditor should avoid making mistakes in shaping its approach to the information that is relevant to users of financial statements. the aim of the study is to reveal the basic regulation of qualitative materiality factors. tasks of the research are to analyze the regulatory provisions of international auditing standards, to identify issues regarding the assessment of qualitative factors of materiality and its influence on decision making process of the auditors. methods of literature analysis, systematization, abstracting and grouping analysis are used in the article. the analysis of scientific and professional literature has shown that qualitative parameters of significance are not precisely defined in the regulatory provisions, therefore, the auditors are left with a wide range of qualitative materiality factors. these factors can fundamentally change the auditor's decision-making process choosing relevant audit procedures. the auditor must evaluate the qualitative data and information comprehensively and be able to identify qualitative factors of materiality. jel klasifikacija: m42 Show More ... ... Show Less

  • Qualitative Factors
  • Decision Making Process
  • Risk Factors
  • Wide Range
Trends Of Forming The Accounting And Analytical Management System In The Digital Economy

recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. the trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, reporting forms, etc. which may be called identification. the identification of accounting systems in its essence - is the solution to the problem of harmonization of accounting at the international level. however, it is impossible to achieve complete identification. everything that is done in this direction at the national level by accounting systems (standardization of reporting, convergence of national rules with international ones, convergence of evaluation and control systems, etc.) indicates a progressive trend in the processes of identification and harmonization of accounting systems. the purpose of the research is to evaluate the trends of forming the accounting and analytical management system in the digital economy. the research methods are comparison, systematisation and summarisation of information. thus the main components of the accounting organization have been defined, among them: the technique of organizing and conducting accounting; methodological support of accounting and internal control. there is a need for generalization of modern achievements for the construction of the aams, the development of the company's development strategy in the light of work peculiarities in the digital economy. authors identified, that there is a modification of the existing and emergence of modern requirements and tasks for the organization of accounting due to a focus on new users, transformation of motives and requests of all interested in the accounting information participants of international economic relations. moreover, further improvement of the aams organization will enable to increase efficiency and raise productivity of economic activity. jel code: m40 Show More ... ... Show Less

  • Digital Economy
  • Accounting Systems
  • Management System
  • International Economic
  • Formation Systems
Dividend Policy Trend: A Comprehensive Study On The Listed Industrial Sector Of Bangladesh

the financial decision is rotated around the dividend decision. the objective is to identify the dividend pattern and the management’ views of dividend policy for revealing the present scenario of dividend practices in the capital market of bangladesh. the parametric test, non-parametric test and percentile are used for inferring the result. in the manufacturing sector, the miscellaneous sector provides the highest payout. the dps, eps, mps of the large size firm is better than small and medium size firms. the payout of the older firms is more than the newly listed firms. the highest payouts are in medium leveraged firm, low risk’s firm, medium pe ratio’s firm. the survey results reveal that the both shareholders and companies prefer the cash dividend most because of majority shareholders’ expectation. the most of the companies pay cash dividend with stable payout. the majority companies follow increasing trend in dividend payment but there is no satisfactory research to justify the investors’ preference. the capital market related stakeholders should follow these findings Show More ... ... Show Less

  • Dividend Policy
  • Cash Dividend
  • Parametric Test
  • The Capital Market
Bankroto Prognozavimo Modeliai Europos Bankų Sektoriui

prieš dešimtmetį vykusi pasaulinė finansų krizė skaudžiai paveikė pasaulio verslą bei visuomenę ir sukėlė nepasitikėjimą vykdoma bankų sektoriaus stebėsena ir kontrole. šis nepasitikėjimas paskatino priežiūros institucijas sustiprinti bankų bankrotų prevencines priemones, kurios vis tobulinamos siekiant išvengti ar sušvelninti naujos krizės neigiamus padarinius. viena iš tokių prevencinių priemonių – patikimų banko bankroto prognozavimo modelių kūrimas ir nuolatinis taikymas vertinant ir prognozuojant bankų veiklą. tyrimo tikslas – ištyrus bankų veiklą apibūdinančius finansinius rodiklius pateikti europoje veikiantiems bankams lengvai pritaikomą bankų bankroto prognozavimo modelį. darbe taikyti teoriniai mokslinės literatūros lyginamosios analizės, kritinio vertinimo, sisteminimo, apibendrinimo metodai. empiriniam tyrimui naudoti bankų finansinių ataskaitų analizė, ekspertinio vertinimo metodas, duomenų rinkimas ir sisteminimas, duomenų modifikavimas, modeliavimas, dvinarė logistinė regresija, koreliacija, grafinis duomenų atvaizdavimas, roc kreivė. atrinkus 24 kintamuosius rodiklius sukurti penki dvinarės logistinės regresijos bankroto prognozavimo modeliai. modelių tikslumas buvo vertinamas pagal sugeneruotų ii rūšies klaidų kiekį, prognozuojant bankų žlugimą likus vieniems ir dvejiems metams iki žlugimo įvykio, ir roc kreivės pagrindu. įvertinus modelių prognozavimo kokybę nustatyta, kad modelis z5- tinkamiausias europos bankų bankrotui prognozuoti ir 78,57% tikslumu identifikuoja žlungančius europos bankus likus vieniems metams iki žlugimo. jel klasifikacija: f 37, g2, g3 Show More ... ... Show Less

Intelektinis Kapitalas Verslo Strateginės Plėtros Kontekste

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] dinamiška ir sudėtinga aplinka, siekis įsitvirtinti joje skatina organizacijas ieškoti naujovių, kurios darytų poveikį verslo plėtrai. organizacijos priverstos nuolat kurti ir tobulinti naujas strategijas, kaip pasiekti didesnį konkurencinį pranašumą, būti lanksčiomis ir inovatyviomis. siekis įsitvirtinti sudėtingoje ir įvairialypėje aplinkoje lemia naują požiūrį, kad pagrindinis organizacijos išteklius yra jos nematerialus turtas, tai darbuotojų žinios ir gebėjimai, kurių palaikymas ir integravimas į organizacijos veiklas tampa kritinius svertu, užtikrinančiu verslo strateginę plėtrą. šio tyrimo teorinis pagrindas ir esminė nuostata - nematerialūs ištekliai yra strateginis turtas, kuris atlieka pagrindinį vaidmenį kuriant ilgalaikį konkurencinį pranašumą. straipsnio tikslas - atskleisti intelektinio kapitalo svarbą bei įtaką verslo strateginei plėtrai. straipsnyje formuojama nauja organizacijų verslo plėtros ilgalaikėje strateginėje perspektyvoje suvoktis akcentuojant intelektinio kapitalo , verslo aplinkos ir kompetencijų grįstų naujausiomis žiniomis tarpusavio sąveikos reikšmę, organizacijų efektyviai veiklai užtikrinti. ryškinama strateginio požiūrio svarba valdant nematerialiuosius organizacijos išteklius kaip visumą, siekiant organizacijos veiklos rezultatyvumo ir strateginės plėtros. straipsnyje naudoti metodai: mokslinės literatūros analizė, lyginamoji analizė, sisteminimas ir apibendrinimas Show More ... ... Show Less

Buhalterinės Apskaitos Teorijos Klausimų Nagrinėjimas Lietuvių Autorių Darbuose

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] buhalterinės apskaitos teorija yra tam tikrų teiginių, liečiančių ūkinių operacijų apskaitą, sistema ir jų abstraktus mokslinis aiškinimas. straipsnio tikslas – ištirti lietuvių autorių nuomones ir jų suformuluotus teiginius svarbiausiais buhalterinės apskaitos teorijos klausimais. straipsnyje tiriama, kaip lietuvių autoriai savo darbuose nagrinėja svarbiausius buhalterinės apskaitos teorijos klausimus. atlikta lietuvių autorių vadovėlių ir mokomųjų knygų, kuriose nagrinėjami buhalterinės apskaitos teorijos temos ir klausimai, analizė parodė, kad šių temų ir klausimų įvardijimai, apimtis, dėstymo nuoseklumas ir kita skiriasi. dažniausiai nagrinėjami buhalterinės apskaitos reikšmės, rūšių, principų, politikos klausimai. šiais klausimais lietuvių autoriai yra pareiškę nemažai naujų ir originalių minčių ir idėjų, praturtinančių buhalterinės apskaitos teoriją. iš jų pažymėtinas naujų buhalterinės apskaitos principų įtraukimas, finansinės ir valdymo apskaitos išsamesnis apibrėžimas, buhalterinės apskaitos reikšmės ne tik įmonės, bet ir visos visuomenės reikmėms platesnis įvardijimas ir kt. šie skirtumai paaiškintini ne tiek autorių skirtingais požiūriais į buhalterinės apskaitos teoriją, o daugiau to laikmečio, kurio metu buvo rašomos knygos, aktualijomis ir turima informacija. buhalterinės apskaitos klausimų nagrinėjimas lietuvių autorių darbuose yra svarbus, nes metodiškai pagrįstas jų esmės atskleidimas vadovėliuose ir mokomosiose knygose turi svarbią reikšmę rengiant aukštos kvalifikacijos buhalterinės apskaitos specialistus. tyrimo metodai – mokslinės ir mokomosios literatūros analizė, turinio analizė, loginė analizė, informacijos rinkimo, lyginimo, sisteminimo ir apibendrinimo būdai Show More ... ... Show Less

Finansinių Ataskaitų Informacijos Kokybės Užtikrinimo Beieškant: Nuo Bendrų Principų Iki Neuroapskaitos

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] finansinių ataskaitų teikiamos informacijos kokybės užtikrinimas yra viena pagrindinių finansinės apskaitos užduočių. finansinių ataskaitų informacijos kokybės reikalavimas nustatytas teisės aktuose, kurie reglamentuoja šių ataskaitų parengimą. tačiau informacijos kokybės užtikrinimas ataskaitų parengimo metu yra nemenkas iššūkis, nes, pirma, nėra bendro „apskaitos informacijos kokybės“ apibrėžimo, antra, nėra finansinių ataskaitų parengimo metodų ar būdų, kurie užtikrintų pateikiamos informacijos kokybę, trečia, moksliniuose tyrimuose, nagrinėjančiuose finansinių ataskaitų kokybės jų (ataskaitų) parengimo metu užtikrinimo problemą, beveik nekreipiama dėmesio į tokį svarbų veiksnį kaip žmogaus, rengiančio finansines ataskaitas, sprendimų priėmimo procesus, t. y. kiek sprendimus priimantis asmuo laisvas interpretuoti, kur jo laisvės ribos, ar, priimdamas subjektyvius sprendimus apie informacijos kokybę, jis gali pasiekti objektyvią kokybę. šiuolaikiniuose tyrimuose dažniausiai nagrinėjama, kaip įvertinti jau parengtų finansinių ataskaitų kokybę, tačiau šiandien taip pat nėra bendros nuomonės, koks finansinių ataskaitų kokybės matavimo metodas yra geriausias. be to, atlikta visai nedaug tyrimų, skirtų finansinių ataskaitų informacijos kokybės užtikrinimo ataskaitų parengimo procese metodų paieškai. šiuolaikiniai neuromokslo pasiekimai leidžia giliau suprasti sprendimų priėmimo ištakas įvairiose srityse, tarp jų ir finansinėje apskaitoje. straipsnio tikslas – išnagrinėti neuromokslo ir finansinės apskaitos ryšį, bendrus sprendimų priėmimo ir apskaitos specialistų sprendimų priėmimo iš neuromokslo perspektyvų aspektus. taikomi metodai: konceptuali, kritinė, sisteminė mokslinės literatūros analizė, lyginimas ir apibendrinimas. straipsnyje nagrinėjama finansinių ataskaitų kokybės užtikrinimo, taikant tradicinius kokybės užtikrinimo būdus, problematika. taip pat aptariama keletas bendrų neuromokslo įžvalgų apie sprendimų priėmimą ir apskaitos specialistų sprendimų priėmimą. šiai dienai nėra vienos ir universalios finansinių ataskaitų informacijos kokybės užtikrinimo metodikos. pastaraisiais metais vis dažniau kreipiamas dėmesys į neuromoksle naudojamus metodus sprendimų priėmimui tirti. tai gali padėti kurti metodus, skirtus finansinių ataskaitų informacijos kokybei gerinti Show More ... ... Show Less

The Evaluation Of Methodological Aspects Of The Trade Enterprises Financial Stability Analysis

[full article and abstract in english] modern world trade trends put forward additional requirements for the trade enterprises to ensure efficient functioning and achieve a high level of competition. considering this, it becomes actual to form and implement substantiated organizational and economic mechanism of financial stability analysis. the aim of the article is to substantiate the methodical aspects of the trade enterprises financial stability analysis in order to ensure the improvement of the economic assessment mechanism of its level. research methods: generalization, analysis and synthesis. key findings: the existing trends in the usage of the trade enterprises analytical apparatus are indicated the need for modernization of many methodical aspects of financial stability analysis. the author justified that it is advisable to adapt and implement in practice the structures of performance indicators in specific activity areas and structural divisions, to determine their impact significance on the integral indicator of the trade enterprise effectiveness. prerequisites for improvement of the trade enterprises financial stability analysis system are revealed. based on the scientific approaches evaluation the author developed methodological provisions of the complex analysis of the trade enterprises financial stability and highlighted the conceptual directions of the development and adaptation of existing methods to the real economy conditions. the main problems of ensuring the trade enterprises financial stability are revealed and ways of their solution are suggested. the theoretical provisions and methodological approaches discussed in the article can be used as the specific recommendations on the assessment of the trade enterprises financial stability and to develop an integrated model of such assessment. the scientific and methodological recommendations of the trade enterprises financial stability assessment that will contribute to the economic mechanism improvement for provision are proposed Show More ... ... Show Less

  • Financial Stability
  • Stability Analysis
  • Economic Mechanism
  • Methodological Approaches
  • Activity Areas
Veiklos Sritimis Grįsto Savikainos Skaičiavimo Metodo Taikymas: Buhalterines Ir Audito Paslaugas Teikiančios Įmonės Atvejis

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] skaičiuojant produkcijos ar teikiamų paslaugų savikainą vienu svarbiausiu elementu tampa savikainos skaičiavimo metodo pasirinkimas, kuris priklauso nuo įvairiausių veiksnių - įmonės gamybos tipo, technologinio proceso, produkcijos asortimento, išlaidų struktūros. atsižvelgiant į tai, kad daugumoje dabartinių įmonių gaminant produkciją ar teikiant paslaugas, tiesioginių medžiagų sunaudojimo ir tiesioginio darbo išlaidų lygis yra santykinai žemas, lyginant su patiriamomis netiesioginėmis išlaidomis, esminiu veiksniu, nustatant savikainą, tampa tikslus netiesioginių išlaidų priskyrimas gaminio ar paslaugos savikainai. ši ypatybė lemia, kad tokioms įmonėms yra tikslinga taikyti veiklos sritimis pagrįstą savikainos skaičiavimo metodą (angl. activity based costing, sutr. abc). paslaugų įmonės, labiau nei gamybinės, susiduria su savikainos skaičiavimo problemomis, nes didžiąją dalį tokių įmonių išlaidų sudaro netiesioginės išlaidos. straipsnyje, konkrečios įmonės, teikiančios buhalterines ir audito paslaugas, pavyzdžiu, nagrinėjamas veiklos sritimis pagrįstas savikainos skaičiavimo metodo taikymas. remiantis analizuojamos įmonės duomenimis, nustatytos pagrindinės buhalterinės apskaitos tvarkymo paslaugai suteikti reikalingos veiklos ir veiklų išlaidos, išlaidų sukėlėjai, jų kiekiai, išlaidų sukėlėjų normos. gautų rezultatų pagrindu parengtas veiklos sritimis pagrįsto savikainos skaičiavimo modelis, skirtas buhalterinės apskaitos tvarkymo paslaugos savikainai apskaičiuoti. taip pat pateiktas praktinis šio modelio taikymo pavyzdys. šis modelis, adaptavus kintamuosius modelio dydžius, gali būti taikomas ir kitų buhalterines ir audito paslaugas teikiančių įmonių veikloje, skaičiuojant buhalterinės apskaitos tvarkymo paslaugų savikainą Show More ... ... Show Less

  • Activity Based Costing
Training Of High Qualifications In The Accounting, Statistics Direction In Accordance With Professional Standards

[full article and abstract in english] the human potential of science is the basis for the formation of the scientific elite, which has declined significantly in recent decades in russia. the process of forming the human resources potential of a higher school science must begin with the qualitative organization of research activities of students. then it is necessary to conduct training of scientific personnel in postgraduate study. at the final stage after graduation from the graduate school, it is necessary to carry out measures to secure the trained scientific personnel in higher education with the replacement of a certain post. the human resources potential of science should be considered as an integral characteristic of the available capabilities of each employee. it is important not only to properly assess this potential, but be able to form it. the training of highly qualified personnel is an important strategic stage in the formation of the human potential of science and increasing the competitiveness of the university, taking into account the presence of such negative factors as the aging of scientific personnel, the transfer of scientific and teaching staff to other spheres of the economy, etc.  the competitiveness of a higher educational institution largely depends on postgraduate education, which significantly affects the rating indicators of the university. objective of this research is carrying out a complex author’s research of the current state of training of the top skills in the accounting, statistics direction taking into account application of professional standards and also definition of positive and negative sides in the course of their interface. the research is conducted by means of the system analysis. the retrospective analysis of development of system of the higher education in russia is also applied. the drawn conclusions confirm need of improvement of the existing system of the higher education in a number of the directions. it is necessary to understand that the personnel potential of science is the multidimensional category more difficult according to the contents, than the personnel capacity of the organization Show More ... ... Show Less

  • Higher Education
  • Scientific Personnel
  • Human Resources
  • Professional Standards
  • Human Potential
Lietuvos Buhalterinės Apskaitos Ir Statistikos Sąsajos Bei Transformacijos

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] buhalterinė apskaita ir statistika yra savarankiški mokslai, turintys specifinius objektus ir metodus. tačiau šie mokslai, taip pat ir praktika turi daug sąsajų: jų pagrindinis tikslas teikti objektyvią informaciją valstybei ir visuomenei siekiat užtikrinti šalies ekonomikos augimą ir visuomenės gerovę. straipsnyje nagrinėjamos iki šiol netyrinėtos lietuvos buhalterinės apskaitos ir statistikos sąsajos ir jų transformacijos šiuose jų raidos etapuose: 1) tarpukario lietuvoje (1918 – 1940 m.), 2)sovietinės okupacijos laikotarpiu (1940 – 1990 m.) ir 3) atkūrus lietuvos nepriklausomybę (1990 – 2017 m.). kiekviename etape išryškinama svarbiausios buhalterinės apskaitos statistikos sąsajos, šių mokslų ir praktikos esminiai transformacijos bruožai Show More ... ... Show Less

Preparation And Audit Of Consolidated Statements In Belarus: Status, Problems, Prospects

[full article, abstract in english] the study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with ifrs norms and principles. study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and ifrs. in order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. the conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements Show More ... ... Show Less

  • Consolidated Financial Statements
  • National Legislation
  • Is Development
  • Article Abstract
Įgimtos Audito Rizikos Veiksnių Kiekybinio Vertinimo Metodika

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] straipsnyje nagrinėjama įgimtos audito rizikos esminiai bruožai ir jos vieta bendroje audito rizikų sistemoje. nustatyti veiksniai, turintys įtakos įgimtai audito rizikai ir išryškinta jų įvertinimo svarba. pasiūlyta įgimtos audito rizikos kiekybinio vertinimo metodika. metodiką sudaro keturios pakopos – skaičiavimų etapai: pirmame etape atrenkami veiksniai, turintys įtakos audito įgimtai rizikai, antrajame – atliekamas veiksnių įvertinimas, trečiajame – nustatomas maksimalios įgimtos audito rizikos dydis ir ketvirtajame nustatomas faktinis įgimtos audito rizikos lygis. ši metodika gali būti naudojamas šalia kitų audito rizikos vertinimo būdų ir modelių, kaip priemonė kuo tiksliau įvertinti įgimtą audito riziką ir jos veiksnius Show More ... ... Show Less

Pagrindinių Audito Dalykų Pateikimas Auditoriaus Išvadoje: Lietuvos Emitentų Auditoriaus Išvadų Tyrimas

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] straipsnyje nagrinėjamas pagrindinių audito dalykų pateikimas auditoriaus išvadoje. teorinėje tyrimo dalyje analizuojamas auditoriaus išvados naudingumo ribotumas bei kaip šią problemą siekiama spręsti nuo 2016 m. tas sistemoje įvedus reikalavimą, jog audituojant įmones, kurių vertybiniais popieriaus yra prekiaujama viešojoje rinkoje, arba kai to reikalauja nacionaliniai įstatymai ar teisės aktai, yra privalu auditoriaus išvadoje pateikti pagrindinius audito dalykus bei nurodyti, kaip jie buvo sprendžiami audito metu. darbe yra pristatoma pagrindinių audito dalykų koncepcija. empirinėje tyrimo dalyje yra analizuojama, kokius pagrindinius audito dalykus išskiria lietuvos audito bendrovės, atlikusios ,,nasdaq“ biržoje kotiruojamų lietuvos bendrovių auditus; pateikiama pagrindinių audito dalykų tipologija, apibendrinant pagrindinių audito dalykų skaičių, turinį bei reikšmingumą auditoriaus išvadoje. atlikus tyrimą, be kitų išvadų, nustatyta, jog pagrindiniai audito dalykai – tai dalykai, kurie, auditoriaus profesiniu sprendimu, buvo svarbiausi einamojo laikotarpio finansinių ataskaitų auditui. pagrindiniai audito dalykai atrenkami iš dalykų, apie kuriuos buvo informuoti už valdymą atsakingi asmenys. audito bendrovės dažniausiai pateikia po vieną pagrindinį audito dalyką savo auditoriaus išvadoje, didžiausią dėmesį skiriant turto vertinimui bei pajamų pripažinimui. pagrindinių audito dalykų pateikimas apima apytikriai ketvirtį auditoriaus išvados turinio, kas parodo pagrindinių audito dalykų sąlyginai didelį informacinį reikšmingumą bei poreikį ir toliau gerinti jų pateikimą, siekiant didinti auditoriaus išvados naudingumą Show More ... ... Show Less

Veiklos Auditas Kaip Ekspertizė Tyčinio Bankroto Bylose

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] straipsnyje nagrinėjamos svarbaus veiklos vertinimo įrankio – veiklos audito kaip ekspertizės tyčinio bankroto bylose taikymo problemos. dėl civilinių santykių įvairovės ir kompleksiškumo lietuvos teisenoje vis aktualesnis tampa specialiųjų žinių poreikio klausimas. šiai problemai spręsti įstatymų leidėjas suteikia teismui specialų įrankį– skirti teismo ekspertizę. šiuo požiūriu straipsnyje pagrindinis dėmesys sutelktas veiklos audito galimo panaudojimo tyčinio bankroto bylose įvertinimui, tyčinio bankroto požymių, veiklos audito ir ekspertinės veiklos sąsajų nagrinėjimui Show More ... ... Show Less

Verslo Apskaitos Standartų Ir LR Pelno Mokesčio Įstatymo Nuostatų Taikymo Vertinimas

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] finansinėse ataskaitose pateikiama informacija turi būti rengiama pagal verslo apskaitos standartus arba tarptautinius apskaitos standartus, tačiau vis dar jaučiama stipri mokesčių apskaitą reglamentuojančių įstatymų įtaka finansinėse ataskaitose pateikiamiems duomenims. nors nuo 2004 – ųjų metų lietuvos teisės aktai bei verslo apskaitos standartai buvo derinami, tačiau iki šiol vis dar pastebimi jų skirtumai, kuriuos būtina identifikuoti bei įvertinti susidariusių skirtumų įtaką finansinių ataskaitų elementams. todėl buvo atliktas tyrimas, siekiant nustatyti verslo apskaitos standartų (vas) ir lr pelno mokesčio įstatymo (pmį) nuostatų skirtumus bei jų taikymo poveikį finansinėms ataskaitoms bei finansinių ataskaitų informacijos vartotojų priimamiems sprendimams. tyrimo atlikimui buvo atliekama lyginamoji mokslinės literatūros ir informacijos šaltinių analizė, sintezė, duomenų rinkimas ir analizė, grafinis duomenų vaizdavimas, statistinė analizė, lyginimas, ekstrapoliacija, sisteminimas bei apibendrinimas. tyrimo metu buvo tiriama apskaitos samprata ir sąveika, parengta vas ir pmį nuostatų skirtumų nagrinėjimo metodologiją, siekiant nustatyti, ar tiriamoje visumoje susidaro minėti skirtumai ir kokią įtaką jie daro ūkio subjektų finansinėms ataskaitoms bei finansinių ataskaitų informacijos vartotojų priimamiems sprendimams. atlikus tyrimą nustatyta, kad tiriamoje visumoje susidarantys vas ir pmį nuostatų skirtumai daro įtaką tiek pelningai, tiek nuostolingai veikiantiems ūkio subjektams ir veikia 84,4% tirtų ūkio subjektų pelningumo rodiklius. taigi, susidarantys vas ir pmį nuostatų skirtumai daro įtaką finansinių ataskaitų elementams ir gali daryti įtaką finansinių ataskaitų vartotojų priimamiems sprendimams Show More ... ... Show Less

Pelno Mokesčio Surinkimą Lemiantys Veiksniai: Baltijos Šalių Atvejo Analizė

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] stabili ir gerai struktūrizuota mokesčių sistema yra vienas svarbiausių veiksnių, lemiančių ekonomikos augimą bei investicijų pritraukimą, užtikrinanti lėšas valstybės funkcijų vykdymui. vis dėlto valstybių mokesčių sistemos dažnai kritikuojamos, o ypač daug kritikos sulaukia vienas sudėtingiausių verslo įmonių mokamų mokesčių – pelno mokestis. straipsnio tikslas - identifikuoti ekonominius veiksnius, turinčius įtakos pelno mokesčio surinkimui baltijos šalyse, šios įtakos stiprumą ir kryptį. straipsnyje analizuojama pelno mokesčio tarifų kaita esbo ir baltijos šalyse, mokesčio surinkimo ir jį veikiančių veiksnių - bvp, tiesioginių užsienio investicijų, eksporto, importo, užimtumo, dinamika lietuvoje, latvijoje ir estijoje bei šių veiksnių įtakos pelno mokesčio surinkimui pobūdis. atlikus tyrimą nustatyta, kad visose tirtose šalyse pelno mokesčio surinkimas yra stipriai arba labai stipriai susijęs su bvp, latvijoje pelno mokesčio surinkimas stipriai koreliuoja ir su importu, estijoje – labai stipriai su tiesioginėmis užsienio investicijomis. mažiausia koreliacija visose šalyse pastebėta tarp pelno mokesčio surinkimo ir užimtumo. straipsnyje pateikti regresijos modeliai, atspindintys tiriamų veiksnių įtaką pelno mokesčio surinkimui lietuvoje, latvijoje ir estijoje. tyrimo metodai: mokslinės literatūros, teisės aktų analizė ir apibendrinimas, statistinė duomenų analizė, lyginimo, grupavimo, grafinio vaizdavimo metodai, koreliacinė – regresinė analizė Show More ... ... Show Less

Actions To Detect Fraud In Financial Statements

the 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 Show More ... ... Show Less

  • Financial Statements
  • Risk Factors
  • Fraud Detection
  • Fraud Risk
  • Police Reports
The Research Of Professional Ethics Of Tax Auditor Seeking The Trust In Tax

in today's 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's assessment in the context of professional ethics has not been analysed thoroughly enough, therefore the identification of tax auditor's 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's professional ethics are directly connected with the taxpayer's 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's code of ethics Show More ... ... Show Less

  • Professional Ethics
  • Tax System
  • Questionnaire Survey
  • Code Of Ethics
  • Fundamental Values