Apskaitos procesų harmonizavimo paslaugos poveikis UAB „Delta“ finansiniams rezultatams

Uselytė, Austė

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Apskaitos procesų harmonizavimo paslaugos poveikis UAB „Delta“ finansiniams rezultatams

Uselytė, Austė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1014

Data: 2018-06-06

Santrauka:

Plečiantis tarptautiniui verslui visada susiduriama su naujais iššūkiais. Žengiant į tarptautines rinkas didėja įmonių poreikis geriau, efektyviau ir pelningiau organizuoti savo veiklą ir centralizuoti jos valdymą. Dėl šios priežasties, pastaraisiais dešimtmečiais įmones renkasi steigti dukterines įmones, veikiančias kaip paslaugų centrai ir teikiančias IT, verslo konsultacijas ar apskaitos ir finansų paslaugas. Viena iš šių paslaugų – apskaitos automatizavimo – yra svarbi ir neišvengiama kiekvienoje įmonėje, todėl darbe tiriama, kiek, vis dėlto, kainuoja (finansiškai ir ne tik) tokios paslaugos realizavimas, siekiant centralizuoto ir patogesnio verslo procesų valdymo.

Description:

Austė Uselytė. Accounting Process Harmonization Impact on UAB „Delta“ Financial Results. Final thesis. Supervisor lecturer Jolita Radzevičė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/University of Applied Sciences Extensive international business is always faced with new challenges. When entering international markets, the need for enterprises to organize their activities better, more efficiently and profitably is increasing. Also, they need to centralize their business operations for better management. For this reason, in recent decades, companies have chosen to set up their subsidiaries that act as service centers and provide IT, business consulting or accounting and finance services. One of these services – accounting automation – is important and inevitable in each company, therefore, the work examines how much, nevertheless, the realization of such service (financially and not only) costs to establish centralized and more convenient business process management. The main problem. Is it worth financially for company to invest in shared services centers implementation to their business processes in long-term perspective? The aim. After analization of accounting harmonization services project in UAB „Delta“, estimate such service effect to financial results. Methods of the work. During the preparation process of the work, analysis of scientific literature, analysis of relative financial indicators, horizontal and vertical financial analysis were applied. The structure. In the theorical part of the work accounting importance in business and its preferences and financial analysis processes are described. Also in this work accounting harmonization procesess project and shared cervices centers role in business strategy are represented. In practical part of the work, the results of the financial analysis of the company and the impact of the accounting harmonization processes to the company‘s financial results are stated. The results. The analysis of accounting harmonization service has shown that such service is speeding up company‘s overall profitability and adds great value to the business. Therefore, operating cost growth rates are managed poorly. It is a an advantage that the company had no financial debts or long-term liabilities during the investigation period. As the service project is still not complete, it should be taken into account, that ongoing development work (creation of new job positions, preparation of premises, raising competencies, acquisition of tangible and intangible assets) costs for the company a net loss, as operating expenses are also rapidly increasing. The work consists of 40 pages, 16 tables, 5 figures, 16 literature and sources of information, 3 appendices and calculations in Excell tables.

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