Santrauka:
Darbe nagrinėjama pardavimo sąnaudų esmė, bei reglamentavimas. Pagal užregistruotas ūkines operacijas parengtos mokestinės bei finansinės ataskaitos, finansinė analizė, pateiktos išvados.
Description:
Lina Bastytė. Accounting for sales expenses of the limited liability company Grėjus. Professional BA thesis. Supervisor lect. Svetlana Vaičiulienė. Accountancy and Finance Department, Faculty of Managment and Economics, University of Applied Sciences. – Kaunas, 2018. 44 pages.
Each company is inevitably faced with various costs, which reduces the company's profits. It is not possible to avoid any cost, but each company tries to reduce it and achieve better results. Sales expenditures reflect how much the company costs to provide services or sell goods to customers, in other words, to keep bussines going. In order for a business to run smoothly and successfully, it is necessary to constantly monitor and be interested in the environment and evaluate the actions of the company's competitors, to take into account the consumers and their needs of their product or service, and constantly seek ways to improve the condition of their company.
The main problem of the professional BA thesis is the methods that are used by company to manage their accounting related to sales expenditures, and how to prepare financial and tax reports in order to provide them to internal and external information users.
Methods of the reaserch - theoretical analysis of the literature sources and other information sources, which contains accounting regulation, and information related to sales expenditures. Information is provided by analyzing and presenting graphic representation. The Microsoft Excel spreadsheet and the ABBYY eFormFiller Form Filler program are used.
The structure - the theoretical part presents the essence of sales expenditures, regulation, and accounting methods. Practical part describes the activity of company, examines the monthly operations that were registered in the general journal, as well as the impact on the company's financial statements after the registration of these economic events. Prepared financial and tax reports. Financial analysis and sum up of the results.
After analyzing the transactions of Grejus, the impact of sales expenditures was analyzed. After preparing the financial statements, the reporting procedure was analyzed and a financial analysis was performed to assess the financial position of the company.
The work consists of 44 pages, 31 tables, 16 figurines, 16 references and sources of information, 15 appendices.