Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/130992
Type of publication: bachelor thesis
Field of Science: Ekonomika / Economics (S004)
Author(s): Andriulytė, Deimantė
Supervisor: Besusparienė, Erika
Title: Ilgalaikio materialiojo turto apskaitos politika ir jos poveikis UAB ,,N“ finansiniams rodikliams
Other Title: The accounting policy of fixed tangible assets and its impact on the financial ratios in UAB “N“
Extent: 43 p.
Date: 9-Jun-2021
Keywords: Ilgalaikis materialusis turtas;Fixed tangible assets;Apskaitos politika;Accounting policy;Finansiniai rodikliai;Financial ratios
Abstract: Šiame darbe analizuojama įmonėje taikoma ilgalaikio materialiojo turto apskaitos politika siekiant nustatyti jos poveikį finansiniams rodikliams. Darbo tikslas - išanalizavus ilgalaikio materialiojo turto sampratą, apskaitos politikos formavimo ypatumus bei jos veikiamus pagrindinius finansinius rodiklius, atlikti UAB „N“ ilgalaikio materialiojo turto, jo apskaitos politikos bei finansinių rodiklių rezultatų analizę, pateikus siūlomus ilgalaikio turto apskaitos politikos patobulinimus įvertinti jų poveikį UAB „N“ finansinių rodiklių rezultatams. Pirmojoje darbo dalyje pateikta ilgalaikio materialiojo turto samprata, išanalizuoti tokio turto apskaitos politikos formavimo ypatumai bei aprašyti jų veikiami finansiniai rodikliai. Antrojoje darbo dalyje apžvelgta UAB „N“ taikoma ilgalaikio materialiojo turto apskaitos politika, išanalizuoti pagrindiniai finansiniai rodikliai veikiami tokio turto pokyčių. Trečiojoje dalyje pateikti būdai UAB „N“ taikomos ilgalaikio materialiojo turto apskaitos politikos tobulinimui bei išanalizuota pakeitimų įtaka finansiniams rodikliams.
In this work the accounting policy of fixed tangible assets is analyzed in order to identify its impact on financial ratios. Research aim - after analyzing the definition of fixed tangible assets, formation characteristics of the accounting policy of fixed tangible assets and affected main financial ratios, to perform the analysis of fixed tangible assets, their accounting policy used in UAB “N”, financial ratios results and after providing solutions for solutions to improve fixed tangible assets accounting policy used in UAB “N”, to estimate the influence of the changes to the financial indicators. The first part of the work analyzes the fixed tangible assets definition, such assets accounting policy formation characteristics and by them affected financial rations. The second part of the work overlooks UAB “N” and the accounting policy it uses for fixed tangible assets, main financial indicators are analyzed which are affected by such assets and their changes. In the third and final part of the work, solutions to improve fixed tangible assets accounting policy used in UAB “N” are provided and the influence of the changes to the financial indicators are estimated.
Internet: https://hdl.handle.net/20.500.12259/130992
Appears in Collections:2021 m. (ŽŪA BPF bak.)

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