Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives 2008, vol. 6, no. 1

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  • research article
    Skorecova, Emilia
    ;
    Supekova, Sona
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2008, vol. 6, no. 1, p. 132-136
    This contribution is focused on application of principles the system of quality management in the area of food quality with particular respect to create information base about costs expended for quality ensuring. There are processed results of the research assignments resolved by Information Systems Department of Slovak Agricultural University and Food Research Institute in Bratislava namely Institute of Quality department. The structure of costs for the system of food quality management has been searched in the areas of: system of food quality management implementation, food production, storage accommodation and stock-keeping, materials and products transportation, research and development, lab control, etc. Possibility of detailed monitoring of costs for ensuring production quality in managerial accounting by basic types of costs is mentioned. Research results of monitoring these costs in 35 chosen companies are presented.
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  • Publication
    Gyventojų pajamų mokesčio tarifo ir apmokestinimo sistemos pakeitimo įtaka savivaldybių pajamoms
    [Influence of changing the income tax tariff and taxation system on the municipality incomes]
    research article
    Slavickienė, Astrida
    ;
    Binkienė, Danutė
    ;
    Jurgelaitienė, Lucija
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2008, vol. 6, no. 1, p. 137-140
    The possibility to unify the inhabitants' income tax and enterprises' income tax's tariff are analyzed in this article. as well as the proportional inhabitants' income tax system change into the progressive one. Having evaluated the different levels of prices in EU, it was determined, that Lithuania charges the average working incomes by one of the highest income tax tariffs in EU. That is why it is necessary to reduce the tariff of inhabitants' income tax tariff. Due to the reduced income tariff, the real incomes of inhabitants will increase, the buying force of inhabitants will increase as well, consumption will go higher, the increase of business will be encouraged, the collection of indirect taxes rise. The changing of proportional income tax system into the proportional one is evaluated from two perspectives: the major part of European countries apply the progressive income taxation system. ln Lithuania, after changing the proportional taxing system into the progressive […].
      16
  • Publication
    Ūkininkų ūkių veiklos apskaitos tvarkymo proceso optimizavimas
    [Optimisatlon of process of farmer's farm's accounting data processing]
    research article
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2008, vol. 6, no. 1, p. 141-145
    Centralized form of accounting data processing it was strict1y and reasonably criticized twenty years before. Taking into account lack of possibilities for farmers to provide accounting data processing by themselves and rapid development of information and communication technologies in providing of accounting data transference net only ins ide institution, but and to other institutions, very important research of possibilities of optimization of accounting data processing in inter-institutional level. ln this paper, using monographic, comparison, interviewing, summarizing and other scientific research methods. it was provided analysis of reasons, stimulating farmers to apply for accounting data processing to Lithuanian Advisory Service. to define the main stages of process of centralized accounting data processing and determined technical and organizational presumptions for perfection of centralized farmers farms accounting data processing in Lithuanian Advisory Service. On the base of provided research there were prepared following short term peri ad suggestions: development of information and communication infrastructure for inter-institutional accounting data transference in afro-business sector and creation of interface in accounting information system of Lithuanian Advisory Service, allowing farmers to put some accounting data by themselves.
      10
  • Publication
    Kontrolingo reikšmė nepriklausomo audito požiūriu
    [Importance of controlling from the viewpoint of external audit]
    research article
    Staliūnienė, Jolanta Dalia
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2008, vol. 6, no. 1, p. 146-151
    Brink V. (1941) was one of the first scientists, who formulated conception of internal control. During the course of theory development, a circle of functions assigned to internal control was also increasing. Scientists of later W. B. Meigs ir R. F. Meigs (1987), R. Ratliff, W. Wallace (1990), R. N. Anthony, J. S. Reece (1989), T. M. Plauk, D. L. Blensky (1989), J. A. O'Brien (1990), E. L. Summers (1991), D. R. Hancox (l998)generation more and more emphasize importance of internal control for business processes of enterprises in their works. Financial Executive Institute, after formulating goals of controlling in 1962 (arrangement and coordination of plans, preparation of reports and comparison of factual data with plans, consulting, supervision of execution of assignments, accounting policy, analysis and interpretation of strategy development), determined boundaries between functions of internal, external audit, internal control, management accounting and controlling. Controlling is still working as an example of "best practice", spread from middle of USA into France and Gennany and finds response in China and Russia at the moment. This phenomenon has been analyzed distantly from scientific point of view, connections with other forms of control have not been determined, definition of the term and functions of controller are not constant. Lithuanian scientist V. Lakis (2007) has noticed, that "controlling suggests collective rneans of enterprise management, when centers of profit and responsibility are determined precisely, when each employee knows his rights and obligations but all of them reach for the same goal. Controlling system include planning, control and management. Therefore, from one point of view, controlling system is oriented to specific consumer (production control), but from the other - to coverage of expenditure (activity control). These limits of the system are uneven.
      14
  • Publication
    Investicinių projektų finansuojamų iš Europos Sąjungos paramos lėšų pagal lietuvos kaimo plėtros 2007-2013 metų programą efektyvumo vertinimo problematika
    [Issues in evaluation of efficiency of investment projects financed from The European Union assistance funds under the national rural development programme for 2007·2013]
    research article
    Tomaševič, Vladislav
    Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives, 2008, vol. 6, no. 1, p. 152-156
    The allocation of the EU assistance funds under the National Rural Development Programme for 2007 -2013 which has started in the last quarter of 2007 arouses considerable interest arnong farmers, rural dwellers and persons intending to do business in this area. The maximwn arnount of assistance is EUR 200,000, which is sufficient for implementation of a small-business initiative. However, the official requirements set by the Ministry of Agriculrure of the Republic of Lithuania for the economic viability of both applicants and projects constitute a serious obstac\e. The methodology for calculating the applicant's fmancial capacities and the project's economic viability contains a number of questionable points and sometimes even obviolls weaknesses that contradict both business logics and certain principles of the science of fmance. The objective of the study is to make an analysis of the methodology for the determination of economic viability formulated by the Ministry of Agriculrure, to identify the main weaknesses, and to propose possible corrections. The results of the study show that in its evaluation of project proposals according to the said methodology, the National Paying Agency under the Ministry of Agriculture of the Republic of Lithuania examines the overall economic viability of the applicant father than the efficiency of the individual project. This provides opportunities for inefficient projects to be selected for funding, while other, even though sufficiently efficient projects, are considered ineligible if the initial fmancial position of the applicant is not strong enough according to the approved criteria. One may state that serious obstacles to use the EU assistance are created due to the application of inappropriate methods of analysis and evaluation.
      10