Suchergebnisse

In the conditions of economic depression it is very important for each organization to make correct decisions regarding financing and investments, to effectively manage the assets, and to command the timely and correct accounting information that allows reflecting financial results of the organization. Tangible assets are used and the total businesses. In many companies, this property makes up most of the available assets. Therefore, fixed assets accounting and analysis is a very hot topic master thesis. In order to provide accurate and truthful information about the company's status and performance of the company accountants and managers is important to choose the most appropriate long-term tangible assets in the accounting and depreciation methods. The main tangible fixed assets accounting issue discussed in the paper is that it misunderstood the law or conflict distorts financial results, which makes it possible to deceive financial statement users. The object of research: tangible asset accounting and analysis of JSC \"Skuodas siluma" Objective. To investigate the theoretical and practical aspects of fixed asset accounting principles, analysis of issues and make proposals on how better to reveal the use of property, plant and reserves. Hypothesis: the proper choice of fixed asset accounting methodology has a significant impact on the performance of companies JSC \"Skuodas siluma\" rationally manage fixed assets, which has a positive impact on overall company performance. The goals: to carry out the definitions of property, plant and comparative analysis, based on the Lithuanian and foreign authors to analyze the classification of fixed assets accounting features, consider the purchase of fixed assets, the accounting features of appreciable wear, a choice of long-term tangible asset structure, dynamics, technical analysis of the situation, to calculate company property, plant profitability, turnover, and forecasts for these variables. Working Methodology: scientific publications and the regulations of the analysis, comparison, synthesis of Lithuanian legislation with the requirements and their adaptation to the company's accounting practice, analysis of company financial data clustering, statistical and econometric methods use calculations to verify prediction of the (trend, regression - correlation analysis ), changes in chain mode of property, plant yield and factors affecting the assessment of the turnover. Master's thesis consists of three parts: theoretical part deals with the concept of property, plant and the structure of fixed assets and valuation methods. It also examined the long-term tangible asset classification and grouping. Methodological part is analyzed, evaluated and compared to fixed assets accounts in accordance with applicable laws. Researchers presented a depreciation of fixed assets valuation methods. The third part of this company \"Skuodas siluma\" of property, plant structure analysis, the technical condition of circulation and profitability analysis and forecasts. Expert summed up the data obtained during the investigation confirmed the hypothesis and draw conclusions.

In the conditions of economic depression it is very important for each organization to make correct decisions regarding financing and investments, to effectively manage the assets, and to command the timely and correct accounting information that allows reflecting financial results of the organization. Tangible assets are used and the total businesses. In many companies, this property makes up most of the available assets. Therefore, fixed assets accounting and analysis is a very hot topic master thesis. In order to provide accurate and truthful information about the company's status and performance of the company accountants and managers is important to choose the most appropriate long-term tangible assets in the accounting and depreciation methods. The main tangible fixed assets accounting issue discussed in the paper is that it misunderstood the law or conflict distorts financial results, which makes it possible to deceive financial statement users. The object of research: tangible asset accounting and analysis of JSC \"Skuodas siluma" Objective. To investigate the theoretical and practical aspects of fixed asset accounting principles, analysis of issues and make proposals on how better to reveal the use of property, plant and reserves. Hypothesis: the proper choice of fixed asset accounting methodology has a significant impact on the performance of companies JSC \"Skuodas siluma\" rationally manage fixed assets, which has a positive impact on overall company performance. The goals: to carry out the definitions of property, plant and comparative analysis, based on the Lithuanian and foreign authors to analyze the classification of fixed assets accounting features, consider the purchase of fixed assets, the accounting features of appreciable wear, a choice of long-term tangible asset structure, dynamics, technical analysis of the situation, to calculate company property, plant profitability, turnover, and forecasts for these variables. Working Methodology: scientific publications and the regulations of the analysis, comparison, synthesis of Lithuanian legislation with the requirements and their adaptation to the company's accounting practice, analysis of company financial data clustering, statistical and econometric methods use calculations to verify prediction of the (trend, regression - correlation analysis ), changes in chain mode of property, plant yield and factors affecting the assessment of the turnover. Master's thesis consists of three parts: theoretical part deals with the concept of property, plant and the structure of fixed assets and valuation methods. It also examined the long-term tangible asset classification and grouping. Methodological part is analyzed, evaluated and compared to fixed assets accounts in accordance with applicable laws. Researchers presented a depreciation of fixed assets valuation methods. The third part of this company \"Skuodas siluma\" of property, plant structure analysis, the technical condition of circulation and profitability analysis and forecasts. Expert summed up the data obtained during the investigation confirmed the hypothesis and draw conclusions.