Buhalterines Apskaitos Teorija ir Praktika最新文献

{"title":"Model of evaluation of enterprise risk management","authors":"J. Mackevičius, L. Giriūnas","doi":"10.15388/BATP.2014.NO16.5","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.5","url":null,"abstract":"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. \u0000The 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47320456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessment competences professionals","authors":"R. Valkauskas","doi":"10.15388/BATP.2014.NO16.13","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.13","url":null,"abstract":"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. \u0000This 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. \u0000It 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methodology for net profitability analysis","authors":"Gintarė Labonaitė, R. Subačienė","doi":"10.15388/BATP.2014.NO16.7","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.7","url":null,"abstract":"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. \u0000Net 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. \u0000The 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47278951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public sector entities in the financial statements relative analysis: theoretical and practical aspects","authors":"Jovita Jusytė, Irma Kamarauskienė","doi":"10.15388/BATP.2014.NO16.6","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.6","url":null,"abstract":"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. \u0000The 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. \u0000The 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47557970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The concept of controlling and its evolution","authors":"D. Tamulevičienė","doi":"10.15388/BATP.2014.NO16.3","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.3","url":null,"abstract":"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. \u0000After 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effectiveness of ABC method in small companies","authors":"Rūta Klimaitienė, Kristina Rudžionienė, Andželika Verbliugevičiūtė","doi":"10.15388/BATP.2014.NO16.4","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.4","url":null,"abstract":"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. \u0000Scientific 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. \u0000In 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47152524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Research on entrepreneurship indicators","authors":"Gintarė Giriūnienė","doi":"10.15388/BATP.2014.NO16.9","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.9","url":null,"abstract":"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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47917702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Usage of methods, which develop skills of entrepreneurship, during financial field lectures at Siauliai State College","authors":"Lina Kušleikienė, Renata Sivickiene","doi":"10.15388/BATP.2014.NO16.16","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.16","url":null,"abstract":"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. \u0000Entrepreneurial 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. \u0000The 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. \u0000Upon 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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47970913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Control measures in the accounting of intangible assets of public sector entities","authors":"Rasa Kanapickienė","doi":"10.15388/BATP.2014.NO16.2","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.2","url":null,"abstract":"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.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Individual investor investment alternatives assessment criteria modelling","authors":"Deimena Kiyak","doi":"10.15388/BATP.2014.NO16.11","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.11","url":null,"abstract":"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).","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47503722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}