Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/86454
Full metadata record
DC FieldValueLanguage
dc.contributor.authorZinkevičienė, Danutė-
dc.contributor.authorStravinskaitė, Monika-
dc.coverage.spatialLT-
dc.date.accessioned2019-05-17T20:25:15Z-
dc.date.available2019-05-17T20:25:15Z-
dc.date.issued2013-
dc.identifier.issn18226760-
dc.identifier.otherVDU02-000048070-
dc.identifier.urihttp://vadyba.asu.lt/35-3/ManagKaunas35(3)_22.pdf-
dc.description.abstractStraipsnyje konkrečios įmonės pavyzdţiu siekiama įrodyti ABC išlaidų apskaitos sistemos tinkamumą medelyno produkcijos gamybinei savikainai apskaičiuoti bei valdymo spendimams pri-imti. Keliama problema – ar yra reikšmingas skirtumas tarp miško sodmenų gamybinės ir pardavi-mo savikainos, apskaičiuotos taikant ABC ir tradicinę išlaidų apskaitos sistemas. Teorinį tyrimo pagrindą sudaro mokslinės literatūros ABC išlaidų apskaitos sistemos klausimais analizė bei loginis išvadų generavimas. Teorinis tyrimo rezultatas – parengtas ABC išlaidų apskaitos sistemos modelis medelyno produkcijos gamybinei savikainai apskaičiuoti. Remiantis faktine atsitiktinai pasirinkto medelyno informacija bei vadovaujantis parengtu modeliu, išskirtos medelyno veiklos, nustatyti veiklų išlaidų nešėjai ir pagal juos išlaidos paskirstytos produktams, nustatyta medelyno produktų gamybinė bei pardavimo savikainos. Tyrimo rezultatai leidţia įvertinti medelyno veiklų išskyrimo poreikį ir naudą skaičiuojant medelyno produktų gamybinę savikainą bei identifikuojant atskiroms medelyno produktų grupėms nebūdingas veiklaslt
dc.description.abstractThe paper demonstrates the applicability of ABC accounting system for the calculation of manufacturing costs of nursery production and management's decision making. Posed problem – is there a significant difference between forest seedlings manufacturing cost and cost of sales, calculated using the ABC and traditional cost accounting systems. Theoretical study is based on the analysis of literature of ABC accounting system issues and logical conclusion generation. The theoretical result – the ABC accounting system model is developed for nursery production manufacturing cost calculation. Based on the random selection of actual nurserys information and prepared cost model, nursery activities and activity cost drivers are identified. According to them, costs are distributed to the products and the manufacturing cost and cost of sales of the nursery products are counted. The results allow to assess the need of nursery activities separation and benefit of calculating the manufacturing costs of nursery products by identifying unnecessary activities of individual nursery product groups. This study fulfills the gap regarding to the ABC systems research in the nursery business. Since the study is limited to the analysis of manufacturing process activities, it is proposed to carry out all nursery activities‘ evaluation to determine non-value added activities and possible opportunities for cost reductionen
dc.description.sponsorshipVytauto Didžiojo universitetas-
dc.description.sponsorshipŽemės ūkio akademija-
dc.format.extentp. 459-471-
dc.language.isolt-
dc.relation.ispartofVadybos mokslas ir studijos - kaimo verslų ir jų infrastruktūros plėtrai = Management theory and studies for rural business and infrastructure development: mokslo žurnalas / Aleksandro Stulginskio universitetas, Lietuvos agrarinės ekonomikos institutas. Akademija., T. 35, nr. 3 (2013)-
dc.relation.isreferencedbyBusiness Source Complete-
dc.relation.isreferencedbyUlrich’s-
dc.relation.isreferencedbyIndexCopernicus-
dc.subjectABC išlaidų apskaitos sistemalt
dc.subjectIšlaidų apskaitalt
dc.subjectSavikainalt
dc.subjectActivity-based costingen
dc.subjectCost accountingen
dc.subjectCosten
dc.subject.classificationStraipsnis kitose duomenų bazėse / Article in other databases (S4)-
dc.subject.otherVadyba / Management (S003)-
dc.titleMedelyno produkcijos gamybinės savikainos apskaičiavimas taikant abc išlaidų apskaitos modelį : atvejo analizėlt
dc.title.alternativeManufacturing cost calculation of nursery products with abc accounting model : a case studyen
dc.typeresearch article-
dcterms.bibliographicCitation46-
dc.date.updated2014-06-18T15:10Z-
local.object{"source": {"code": "vdu", "handle": "48070"}, "publisher": {"other": ["Akademija."], "list": false}, "db": {"clarivate": false, "scopus": false, "list": true}, "issn": ["1822-6760"], "code": "S4", "subject": ["S003"], "url": ["http://vadyba.asu.lt/35-3/ManagKaunas35(3)_22.pdf"], "country": "LT", "language": "lt", "area": "S", "original": true, "pages": 13, "sheets": 0.929, "timestamp": "20140618151046.0", "account": {"year": 2013, "late": false}, "na": 2, "nip": 0, "affiliation": [{"contribution": 0.5, "aip": 1, "rel": "aut", "org": [{"create": true, "contribution": 0.5, "name": "Vytauto Didžiojo universitetas", "id": "111950396", "level": "0", "type": "uni", "research": "1", "status": "1", "unit": {"name": "Žemės ūkio akademija", "id": "09", "level": "1", "type": "aka", "research": "1", "status": "1"}}], "id": "2390FC1FE20601F5AB6EA9E291EF9750", "lname": "Zinkevičienė", "fname": "Danutė", "status": "1", "orcid": "0000-0001-8517-9916", "name": "Zinkevičienė, Danutė"}, {"contribution": 0.5, "aip": 1, "rel": "aut", "org": [{"create": true, "contribution": 0.5, "name": "Vytauto Didžiojo universitetas", "id": "111950396", "level": "0", "type": "uni", "research": "1", "status": "1", "unit": {"name": "Žemės ūkio akademija", "id": "09", "level": "1", "type": "aka", "research": "1", "status": "1"}}], "id": "FFF7A49000771C50FAF18BCB824E1AAA", "lname": "Stravinskaitė", "fname": "Monika", "status": "0", "name": "Stravinskaitė, Monika"}]}-
local.typeS-
item.fulltextNo Fulltext-
item.grantfulltextnone-
crisitem.author.deptBioekonomikos plėtros fakultetas-
crisitem.author.deptŽemės ūkio akademija-
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications
Show simple item record
Export via OAI-PMH Interface in XML Formats
Export to Other Non-XML Formats


CORE Recommender

Page view(s)

45
checked on Jun 6, 2021

Download(s)

9
checked on Jun 6, 2021

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.