Pardavimų savikainos apskaita transporto paslaugų įmonėje: uždaroji akcinė bendrovė „Tranza“

Karūnaitytė, Rasuolė

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Pardavimų savikainos apskaita transporto paslaugų įmonėje: uždaroji akcinė bendrovė „Tranza“

Karūnaitytė, Rasuolė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1036

Data: 2018-06-05

Santrauka:

Baigiamajame darbe pirmiausia analizuojama skirtingų autorių nuomonė dėl pardavimo savikainos sampratos bei atskleidžiama pardavimo savikainos apskaitos metodika. Vėliau pristatoma UAB „Tranza“ veikla ir atskleidžiama įmonės apskaitos politika, analizuojant bendrajame žurnale užregistruotas įvykusias ūkines operacijas labiau akcentuojant pardavimo savikainos apskaitą. Taip pat aprašomi esminiai finansinių ir mokestinių ataskaitų sudarymo aspektai bei atliekama pelno (nuostolių) ataskaitos horizontali ir vertikali analizės.

Description:

Rasuolė Karūnaitytė. The accountancy of the cost of sales in the enterprise of transport services: UAB “Tranza”. Professional BA thesis. Academic Supervisor Lecturer Erika Besusparienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/University of Applied Sciences. Kaunas, 2018. 55 pages. In the thesis there are analysed politics of accountancy, economic operations, the creation of financial and tax accounts of company “Tranza”. All these subjects are closely related as according to the politics of accountancy operations which directly have influence on financial and tax accounts are registered. The main problem of the professional BA thesis – What kind of ways should be opted to make the accountancy of the cost of sales in company ‘‘Tranza’’ and to what extent does that accountancy influence the process of creating financial and tax accounts? The aim of the professional BA thesis – To analyse the concept of the cost of sales, disclose the accounting methods of this clause and register economic operations of company ‘‘Tranza‘‘on whose basis then prepare financial and tax accounts taking into consideration the importance of the accountancy of the cost of sales. The objective of the professional BA thesis – The accountancy of the cost of sales of company “Tranza”. Methods of the professional BA thesis: the analysis of references and sources of information; the analysis of Business accountancy standards; the analysis of laws and legal acts of the Republic of Lithuania on bookkeeping; graphic imagery; spreadsheet of MS Excel; program of ABBYY eFormFiller; the analysis of horizontal and vertical Profit (Loss) Report; the analysis of profitability index. The structure of the professional BA thesis: The thesis consists of two chapters: in the theoretical part there is the analysis of different authors‘ opinions about the concept of the cost of sales and there is the disclosure of the methods of the cost of sales accountancy. In the practical part there is the registration of economical operations, the preparation of financial and tax accounts and the analysis of the enterprise. The results of the professional BA thesis: 1. The cost of sales – costs attributable to the provision of services or the creation of production of particular main activities. 2. The methods of the cost of sales accountancy are best shown in the 11th standard of Business accountancy under the title of “Costs”. 3. During December of 2017 in the enterprise were registered 26 operations. According to them synthetic accounting records were made. 4. In the thesis there are prepared and provided 5 financial and 6 tax accounts. Having done the financial analysis of company “Tranza” it can be claimed that the state of the enterprise is very good, all the indexes are high. The work consists of: 55 pages, 9 tables, 58 figures, 20 references and sources of information, 13 appendices, 21 CD supplement.

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