Logistikos veiklos apskaitos ypatumai uždarojoje akcinėje bendrovėje „TL“

Matonaitė, Austėja

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Logistikos veiklos apskaitos ypatumai uždarojoje akcinėje bendrovėje „TL“

Matonaitė, Austėja

URI: http://dspace.kaunokolegija.lt//handle/123456789/1066

Data: 2018-06-06

Santrauka:

Baigiamojo darbo teorinėje dalyje aptariama logistikos sąvoka, kuro apskaitos reglamentavimas, komandiruočių ir dienpinigių reglamentavimas bei mokestis už kelius. Praktinėje darbo dalyje yra užregistruojama 45 ūkinės operacijos ir jos aprašomos. Taip pat sudaromos finansinės ir mokestinės ataskaitos, užpildomos deklaracijos, atliekama finansinė analizė.

Description:

Austėja Matonaitė. Logistics accountancy features in closed joint-stock company "TL". Professional Bachelor thesis. Work leader Angelė Vizgaityte. Faculty of Management and Economics. Department of Accounting and Finance. The following thesis consists of material related to the accounting of logistics business. In a theoretical part, an analysis of costs of fuel, business trips and road fees is conducted. Moreover, in the first part of a thesis, each of the articles chosen is discussed, including a concept of logistics based on literature of authors chosen. Moving on to the practical part, a hypothetical company of logistics is created. It is worth mentioning that the articles from theoretical part, the ones that indicate their place in financial statements as well as reveal advantages over the competition, reflect in this part. Problem. A rapidly changing market is an exceptional feature of transportation services. Every change in economics affects the sector of transport very deeply. To name a few changes, there are global financial crises, fluctuations of exchange rate, volatility in supply in demand, fuel costs, changes in prices, costs of business trips as well as daily expenses. In order to operate successfully and competitively, it is incredibly important for a company to manage financial statements and accounting as a whole. Purpose. Analysis of accounting operations of UAB “TL”. In particular, an accounting of fuel, daily expenses, business trips and road fees will be examined more carefully, following a record of economic operations and a presentation of financial statements. Structure. In a theoretical part, the concept of logistics is discussed. Furthermore, an accounting of fuel, business trips and daily expenditures is considered. In practical part, the financial statements for one month are presented, which are then analyzed. Results. Analysis of “TL” is performed, including financial statements and financial analysis. Thesis consists of 59 pages, 54 tables, 19 pictures, 30 references, 18 elements in appendix.

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