Suchergebnisse

Monograph "Lithuania's managerial potential. Its current status and perspectives for the future" is an interesting and valuable scientific work prepared by prof. hab. Dr. Albinas Marčinskas and doc. Dr. Danuta Diskienė. This monograph presents a complex analysis of current managerial potential in Lithuania and the competency of managers. The managerial potential in Lithuania is positioned along a linear scale, according to the factors affecting the total management capability levels. The main managerial potential component is the scientific component. The scientific component of managerial potential analysis the academic terminology in use, the field of interest of the young generation of management scientists, the field of interest of the academic community and the national management strategy. Management models and mechanisms are presented in monograph according to the different state and business organization management levels. The authors also presents comparative analysis of the system of Lithuanian management institutions with Estonia, Latvia and Finland same institutions. Most attention has been devoted to the analysis how managers themselves rate the main management functions – planning, organization, leadership, motivation and control and the level of their own managerial competency in realizing these functions. The monograph will be exceptionally useful to all academics and educators working in the management, economic, administration and as well as other fields, also for students of universities. Monograph is particularly helpful for members of Parliament and Government of Lithuania Republic.

Monograph "Lithuania's managerial potential. Its current status and perspectives for the future" is an interesting and valuable scientific work prepared by prof. hab. Dr. Albinas Marčinskas and doc. Dr. Danuta Diskienė. This monograph presents a complex analysis of current managerial potential in Lithuania and the competency of managers.The managerial potential in Lithuania is positioned along a linear scale, according to the factors affecting the total management capability levels. The main managerial potential component is the scientific component. The scientific component of managerial potential analysis the academic terminology in use, the field of interest of the young generation of management scientists, the field of interest of the academic community and the national management strategy.Management models and mechanisms are presented in monograph according to the different state and business organization management levels. The authors also presents comparative analysis of the system of Lithuanian management institutions with Estonia, Latvia and Finland same institutions. Most attention has been devoted to the analysis how managers themselves rate the main management functions - planning. organization. leadership, motivation and control and the level of their own managerial competency in realizing these functions.The monograph will be exceptionally useful to an academics and educators working in the management, economic, administration and as well as other fields, also for students of universities. Monograph is particularly helpful for members of Parliament and Government of Lithuania Republic. ; 2007 metų pabaigoje Vilniaus universiteto leidykla išleido Vilniaus universiteto Vadybos katedros vedėjo prof. habil. dr. Albino Marčinsko ir šios katedros doc. dr. Danutos Diskienės monografiją "Lietuvos vadybinis potencialas. Būklė ir perspektyvos"'. Monografiją apsvarstė ir rekomendavo publikuoti Vilniaus universiteto Ekonomikos fakulteto taryba, recenzavo Ekonomikos ir vadybos universiteto prof. habil. dr. Petras Barauskas, Vilniaus Gedimino technikos universiteto prof. habil. dr. Borisas Melnikas ir Lietuvos mokslų akademijos Ekonomikos instituto prof. habil. dr. Edmundas Smilga.

Monograph "Lithuania's managerial potential. Its current status and perspectives for the future" is an interesting and valuable scientific work prepared by prof. hab. Dr. Albinas Marčinskas and doc. Dr. Danuta Diskienė. This monograph presents a complex analysis of current managerial potential in Lithuania and the competency of managers. The managerial potential in Lithuania is positioned along a linear scale, according to the factors affecting the total management capability levels. The main managerial potential component is the scientific component. The scientific component of managerial potential analysis the academic terminology in use, the field of interest of the young generation of management scientists, the field of interest of the academic community and the national management strategy. Management models and mechanisms are presented in monograph according to the different state and business organization management levels. The authors also presents comparative analysis of the system of Lithuanian management institutions with Estonia, Latvia and Finland same institutions. Most attention has been devoted to the analysis how managers themselves rate the main management functions – planning, organization, leadership, motivation and control and the level of their own managerial competency in realizing these functions. The monograph will be exceptionally useful to all academics and educators working in the management, economic, administration and as well as other fields, also for students of universities. Monograph is particularly helpful for members of Parliament and Government of Lithuania Republic.

Monograph "Lithuania's managerial potential. Its current status and perspectives for the future" is an interesting and valuable scientific work prepared by prof. hab. Dr. Albinas Marčinskas and doc. Dr. Danuta Diskienė. This monograph presents a complex analysis of current managerial potential in Lithuania and the competency of managers. The managerial potential in Lithuania is positioned along a linear scale, according to the factors affecting the total management capability levels. The main managerial potential component is the scientific component. The scientific component of managerial potential analysis the academic terminology in use, the field of interest of the young generation of management scientists, the field of interest of the academic community and the national management strategy. Management models and mechanisms are presented in monograph according to the different state and business organization management levels. The authors also presents comparative analysis of the system of Lithuanian management institutions with Estonia, Latvia and Finland same institutions. Most attention has been devoted to the analysis how managers themselves rate the main management functions – planning, organization, leadership, motivation and control and the level of their own managerial competency in realizing these functions. The monograph will be exceptionally useful to all academics and educators working in the management, economic, administration and as well as other fields, also for students of universities. Monograph is particularly helpful for members of Parliament and Government of Lithuania Republic.

Monograph "Lithuania's managerial potential. Its current status and perspectives for the future" is an interesting and valuable scientific work prepared by prof. hab. Dr. Albinas Marčinskas and doc. Dr. Danuta Diskienė. This monograph presents a complex analysis of current managerial potential in Lithuania and the competency of managers. The managerial potential in Lithuania is positioned along a linear scale, according to the factors affecting the total management capability levels. The main managerial potential component is the scientific component. The scientific component of managerial potential analysis the academic terminology in use, the field of interest of the young generation of management scientists, the field of interest of the academic community and the national management strategy. Management models and mechanisms are presented in monograph according to the different state and business organization management levels. The authors also presents comparative analysis of the system of Lithuanian management institutions with Estonia, Latvia and Finland same institutions. Most attention has been devoted to the analysis how managers themselves rate the main management functions – planning, organization, leadership, motivation and control and the level of their own managerial competency in realizing these functions. The monograph will be exceptionally useful to all academics and educators working in the management, economic, administration and as well as other fields, also for students of universities. Monograph is particularly helpful for members of Parliament and Government of Lithuania Republic.

A new definition of the analysis of companies' business was formulated: the analysis of companies' business is a collection, investigation and evaluation of economic information in order to achieve the goals set by the management of the company. The analysis of companies' business collects, investigates and evaluates information about all company's business operations, including its main activities (production, commercial), financing and investment activities. Thus, a new formula was suggested: the analysis of companies' business = the analysis of main activities + the analysis of financial activities + the analysis of investment activities.Based on the research data of foreign and Lithuanian, the content of the analysis of main, financial and investment activities was presented. This content includes the most important topics the detailed analysis of which would help to evaluate companies' financial condition, business results, cash flows and to forecast their business perspectives.

The object of the investigation is the socialist system of accounting, its acievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting. The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries.

The object of the investigation is the socialist system of accounting, its acievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting. The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries.

The object of the investigation is the socialist system of accounting, its acievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting. The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries.

The object of the investigation is the socialist system of accounting, its acievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting. The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries.

The object of the investigation is the socialist system of accounting, its achievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting.The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries - members of the Council of Mutual Economic Assistance (CMEA); unification and integration of financial accounting in the countries-members of the CMEA; shortcomings of the socialist system of accounting, its fall and its role in the development of the world system of accounting. The methods of the investigation involved analysis and assessment of the scientific literature and of the legal acts regulating the management of accounting, as well as systematization and summarizing of the accumulated information. ; Buhalterinės apskaitos reikšmė socialistinėje centralizuotoje planinėje ekonomikoje ir kapitalistinėje laisvos rinkos ekonomikoje yra nevienoda, nes iš esmės skiriasi jų struktūros ir tikslai. Centralizuotai planuojamo ūkio sąlygomis buhalterinė apskaita teikia informaciją vyriausybės institucijoms šalies ekonomikos planavimo ir išteklių paskirstymo tikslams. Buhalterinės apskaitos funkcija yra administracinė, ji leidžia kontroliuoti valstybinių įmonių veiklą siekiant vykdyti politiškai apibrėžtus gamybos tikslus. Laisvos rinkos sąlygomis buhalterinė apskaita parengia ir perduoda informaciją apie įmonių veiklą suinteresuotiems asmenims ir institucijoms - vidaus ir išorės informacijos vartotojams. Šis tikslas vykdomas dviem skirtingai. lygiais: 1) valdymo apskaita teikia informaciją, reikalingą įmonių vadovams ir savininkams, norintiems planuoti ir kontroliuoti savo pačių veiklą, ir 2) finansinė apskaita teikia informaciją išorės informacijos vartotojams (investuotojams, pirkėjams, tiekėjams, bankams ir kt.), norintiems dalyvauti įmonės veikloje.Iki šiol socialistinės centralizuotos planinės ekonomikos ir kapitalislitinės laisvos rinkos ekonomikos buhalterinės apskaitos sistemų lyginamoji analizė atlikta nepakankamai, neatskleista jų įtaka viena kitai. Dabar neretai keliami klausimai: ką davė, ką galėjo duoti ir ar galės duoti ateityje socialistinė apskaita pasaulinės buhalterinės apskaitos raidai? Ar bus panaudotos socialistinių šalių autorių mintys ir idėjos tobulinant konkurencingos rinkos ekonomikos buhalterinės apskaitos sistemą? Siekinat atsakyti į šiuos klausimus, buvo iškeltas tikslas ištirti tarybinės buhalterinės apskaitos sistemos paplitimą liaudies demokratijos šalyse ir prielaidas bendrai unifikuotai socialistinei apskaitos sistemai sukurti bei galimą jos įtaką pasaulinei apskaitos raidai. Buvo taikyti šie tyrimo metodai - mokslinės literatūros ir buhalterinės apskaitos tvarkymą reglamentuojančių teisės aktų analizė ir vertinimas, surinktos informacijos sisteminimas ir apibendrinimas.Socialistinės buhalterinės apskaitos pagrindai buvo sukurti Tarybų Sąjungoje. Buvo parengti pagrindiniai normatyviniai aktai (nutarimai, nuostatai, instrukcijos), reglamentuojantys buhalterinės apskaitos tvarkymą. Tyrimas parodė, kad pagrindiniai normatyviniai aktai, remiantis kuriais buvo rengiami kiti reglamentai, buvo "Nuostatai apie įmonių ir ūkinių organizacijų dokumentus ir įrašus buhalterinėje apskaitoje" (1946 m.) ir "Valstybinių, kooperatinių, visuomeninių įstaigų, organizacijų ir įmonių vyriausiųjų (vyresniųjų) buhalterių nuostatai" (1947 m.).Po socializmo pergalės Bulgarijoje, Čekoslovakijoje, Lenkijoje, Rumunijoje, Vengrijoje ir Vokietijos Demokratinėje Respublikoje prasidėjo buhalterinės apskaitos pertvarkymo socialistiniais pagrindais procesas. Siekiant pertvarkyti liaudies demokratijos šalių apskaitą pagal tarybinį apskaitos modelį buvo naudojamos šios formos: 1) pagrindinių tarybinių buhalterinės apskaitos principų, formų ir metodų populiarinimas socialistinių šalių spaudoje; 2) svarbiausių tarybinių direktyvinių aktų (nutarimų, nuostatų, instrukcijų) buhalterinės apskaitos klausimais leidimas socialistinėse šalyse; 3) tarybinių autorių darbų vertimai ir vietinių autorių skatinimas rašyti apskaitos darbus, atitinkančius socialistinio ūkio poreikius; 4) liaudies demokratijos šalių apskaitos specialistų susipažinimas su praktiniu TSRS įmonių ir organizacijų apskaitos tvarkymo patyrimu; 5) tarybinių apskaitos specialistų komandiravimas į socialistines šalis įvertinti esamą apskaitos būklę ir perteikti tarybinę apskaitos patirtį ir kt. Praktinis šių priemonių įgyvendinimas parodė, kad buhalterinės apskaitos pertvarkymas socialistiniais pagrindais, nors atskirose šalyse ir turėjo nemažai sunkumų bei specifinių ypatumų, TSRS iniciatyva buvo įgyvendintas palyginti per gana trumpą laikotarpį ir užbaigtas iki 1955 metų. Kūrybinis tarybinės buhalterinės apskaitos patirties panaudojimas leido liaudies demokratijos šalims 1955-1970 metais parengti naujas buhalterinės apskaitos formas ir metodus, atspindinčius tos šalies ekonomines, politines, istorines ir kitas ypatybes.Nuo 1970 metų prasidėjo bendro visam socialistiniam lageriui buhalterinės apskaitos modelio kūrimo etapas. 1972-1985 metais vyko tarptautiniai simpoziumai: Bulgarijoje (1972), VDR (1974), TSRS (1975, 1981), Vengrijoje (1978), Čekoslovakijoje (1983) ir kt., kuriuose buvo nagrinėjami bendro buhalterinės apskaitos modelio kūrimo klausimai. Buvo pateiktos tokios rekomendacijos: 1) sudaryti bendrą visų socialistinių šalių mokslinių tyrimų planą; 2) parengti ir išleisti apskaitos terminų ir sąvokų palyginamąjį žodyną; 3) sukurti buhalterinės apskaitos problemų mokslo koordinacinį centrą; 4) sukurti socialistinių šalių buhalterinės apskaitos asociaciją; 5) parengti bendrą buhalterinės apskaitos sąskaitų planą; 6) parengti bendrą finansinės atskaitomybės sistemą, suvienodinti jų turinį ir formą; 7) parengti gamybos išlaidų apskaitos ir produkcijos savikainos kalkuliavimo metodologiją ir kt. Kai kurios šių priemonių buvo pradėtos įgyvendinti, pavyzdžius bulgarų mokslininkai parengė balanso formą, čekų - sąskaitų planą ir kt. Tačiau žlugus socialistiniam lageriui šių priemonių įgyvendinimas neleko prasmės.Tyrimas parodė, kad iki šiol lieka neatsakyti klausimai: ką davė socialistinė apskaita pasaulinės apskaitos raidai, ar jos teorija ir praktika gali būti naudinga ateityje tobulinant Europos Sąjungos direktyvas ir tarptautinius finansinės atskaitomybės standartus? Todėl šios problemos mokslinius tyrimus reikėtų tęsti. Buvusių socialistinių šalių patirtis galėtų būti vertinga pasaulinės apskaitos raidas pirmiausia - rengiant bendrą buhalterinės apskaitos sąskaitų planą, tobulinant finansinės atskaitomybės formas, gamybos išlaidų apskaitos ir produkcijos savikainos kalkuliavimo metodus ir kita.

Urgency of the topic. The bookkeeping account within the conditions of the world's competitive market becomes a serious economic problem, which should be constantly investigated. The book·keeping account provides various information, which is used for investigations control management and forecasting of the company's and its subdivi.ions' activity. The more influence is produced by the competitors and by the other external forces upon the company, the more important possession of the qualitative account system, which would enable to calculate the income and expenditures correctly, to provide an operative and objective information so as to take various decisions, is. It can be stated that the well-managed bookkeeping account ensures the company's profitable activity and is the factor of each company's development and prosperity. However, how should the bookkeeping account be managed? Which registers and documents are to be used? How should the account information be accumulated and kept? How and for which purposes should it be used? A lot of such and similar questions can be asked and no correct answer will be given. if no scientific research is carried out.The object of the investigation: the scientific research of the bookkeeping account, which had been carried out by the Account and Audit Chair of the Vilnius University for the years 1965-2004.The goal of the investigation: ascertainment of the most important results of the scientific research of the bookkeeping account, obtained by the lecturers of the Account and Audit Chair, and formulation of the directions of the further investigation.The methods and sources of the investigation: the scientific analysis of the works, issued by the lecturers and those, who are working for the doctor's degree; the methods of comparison, grouping, detailing and summarizing of the information. In the course of the investigation, mostly the material of the publication "Bibliography of the Scientific Publications, Issued by the Lecturers of the Faculty of the Economic Cybernetics and Finances" (the year 1981 and the year 1986; creator J.Laskovas) and File I 12, kept in the archive of the Account and Audit Chair of the Faculty of Economics "The Plans and Reports of the Annual Scientific Research Work" were used.The scientific research of the bookkeeping account is of great importance, seeking to assure protection of the company's assets, consumption of the national resources, transparency of all economic operations and deals, efficient application of the financial information so as to take the decisions on management.Lecturers of the Vilnius University and of the Lithuanian Agricultural University and those, who are working for the doctor's degree, as well as representatives of several other institutions have carried out and are carrying out the scientific research of the Lithuanian bookkeeping account system. The article reveals the topics of the scientific research, which was carried out by the Account and Audit Chair of the Vilnius University within the years 1965-2004, the results of the investigation and the most important publications.The investigation has proved that within the soviet period the lecturers of the Account and Audit Chair of the Vilnius University and those, who are working for the doctor's degree, had been successfully carrying out the scientific research in the field of account of the production costs and calculation of the products' prime-cost. Peculiarities of accounting of the production costs and of calculation of the products' primecost at the companies, attributed to the machine, lathe, device, textile, sewing, furniture, knitted wear and meat producing industry and construction, at the trade and agricultural companies and organizations were investigated; 16 theses for the doctor's degree were defended; more than 100 scientific articles and several books of monographic character were published.After having restored independence of Lithuania, the investigation of rearrangement of the system of the bookkeeping account according to the requirements of the market economics, has been started on a larger scale (not only of account of the production costs and calculation of the products' prime-cost). It was revealed in the course of the investigation that a lot of mistakes were done while creating the system of the bookkeeping account within the period of independent Lithuania, i.e. the laws on the bookkeeping account and the other documents, regulating management of accounting, were not timely approved; the institutions of the methodological direction and supervision of accounting were not created; the conception of rearrangement of the Lithuanian bookkeeping account and of its further improvement were not prepared, etc.Seeking for the faster integration of the Lithuanian bookkeeping account into the European Union's account system, it is suggested to establish the department of the scientific research of the bookkeeping account problems at the Account Institute of the Republic of Lithuania. Its main function would be to analyze the account condition in Lithuania's economy and to submit the proposals on practical application of the progressive forms of account and its methods. ; Tyrimo tikslas - nustatyti svarbiausius Apskaitos ir audito katedros dėstytojų gautus buhalterinės apskaitos mokslinių tyrimų rezultatus ir suformuluoti tolesnių tyrimų kryptis. Tyrimo metodai - mokslinė katedros dėstytojų ir doktorantų darbų analizė, informacijos lyginimo, grupavimo, detalizavimo ir apibendrinimo būdai. Straipsnyje nagrinėjami Vilniaus universiteto Apskaitos ir audito katedros dėstytojų ir doktorantų atlikti 1965-2004 metais Lietuvos Respublikos buhalterinės apskaitos sistemos moksliniai tyrimai. Pateiktos katedros vykdytos buhalterinės apskaitos mokslinių tyrimų temos ir svarbiausi jų rezultatai bei publikacijos. Suformuluotos pagrindinės būsimų mokslinių tyrimų kryptys.

Understanding the essence and significance of costs, as well as the possibilities of how to decrease them, is one of the most important conditions for enterprises to succeed. The article analyzes the nature, importance, and description of costs. The volume, dynamics, and structure of Lithuanian enterprises' costs for the period of 2013–2017 is provided. Features of costs classification, based on which one can determine on what purposes the information on costs may be used, are systematized. The methodology of the usage of information on costs classification for specific purposes is provided. It is comprised of three stages: 1) the foresight of opportunities for the usage of the information fund of costs classification; 2) the setting of goals for the usage of information on costs classification; 3) the evaluation of the effectiveness of the usage of the information fund of costs classification. The second stage should be considered the most important one in this process, because when the information fund of costs classification is being shaped and used, the set goals determine the need and purpose of such information. Taking this aspect into account, it is suggested to distinguish the three main goals of the information on costs classification: the administration and improvement of the accounting system, the improvement of the enterprise's management system, as well as the establishment and improvement of the enterprise's activity results.