Su darbo santykiais susijusių įsipareigojimų apskaita sveikatos priežiūros įstaigose: Viešosios įstaigos „Kauno miesto ligoninė“ atveju

Andriukaitienė, Jūratė

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dc.contributor.author	Andriukaitienė, Jūratė
dc.date.accessioned	2019-03-04T12:31:28Z
dc.date.available	2019-03-04T12:31:28Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1038
dc.description	Jūratė Andriukaitienė. Accounting of health care institution: liabilities related to employment relations. Professional BA thesis. Academic Supervisor - Jevgenija Česnauskė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. XX pages. An information of public sector accounting which is provided to internal and external consumers reflects agents financial status and performance. Financial statements of institutions are made up for own use. To make financial statements clear and intelligible for external users and investors the same accounting methodology has to be used. These reasons lead to the importance of carrying out a correct accounting guided by institutions accounting policy. In this thesis an accounting of public institution of “Kaunas city hospital” is reviewed this includes regulation, classification and financial statements. Payroll calculation, internal economic operations and liabilities related to employment relations are presented in this work. Main economic operations are registered and liabilities related to employment relations are looked over it consists of payable wage, income tax and social insurance. Methods of the work: analysis of scientific literature; analysis and summary of the governing regulations and main laws relating to liabilities involved in accounting of employment relations; searching, grouping, detailing and collating of the accounting information; analysis of activity of the institution; methods of statistics. The final thesis has two main parts. The first one which can be called theoretical consist an overview of whole health sectors liabilities related to employment relations accounting. A literature of both Lithuanian and foreign authors is used as well as standards of financial statements of public sector. Moreover in this part of thesis a regulation of liabilities related to employment relations accounting in health sector is examined. In a second part of thesis which we call a practical, a register of economic operations, financial and taxes reports that took place in January of 2018 is given. Also public institutions of “Kaunas city hospital” liabilities related to employment relations accounting, registered economic operations of the reference period of one month, accounting documents and registers are made, financial and taxes reports was prepared. Furthermore in the second part of thesis liabilities related to employment relations influence on financial and taxes reports is disclosed. A financial analysis of public institution of “Kaunas city hospital” is prepared along with graphic representation of results. An accounting of public institution of “Kaunas city hospital” is prepared on the basis of current legislation in the Republic of Lithuania and VSAFAS. In final thesis a set of financial and taxes reports is prepare. Financial analysis which was performed has showed the stability of institutions activity. Scope of the work – the thesis consists 80 pages, 15 tables, 29 illustrations, 27 literature and sources of information, 25 supplements	en
dc.description.abstract	Baigiamojo darbo teorinėje dalyje apžvelgiame su darbo santykiais susijusių įsipareigojimų apskaitą sveikatos priežiūros sektoriuje naudojantis Lietuvos ir užsienio autorių literatūra, viešojo sektoriaus apskaitos finansinės atskaitomybės standartais, išnagrinėtas su darbo santykiais susijusių įsipareigojimų apskaitos reglamentavimas sveikatos priežiūros sektoriuje. Praktinėje dalyje pateikiama 2018 m. sausio mėnesį įvykusių ūkinių operacijų registravimas, finansinių ir mokestinių ataskaitų sudarymas. Užregistruotos vieno mėnesio ataskaitinio laikotarpio ūkinės operacijos, sudaryti apskaitos dokumentai ir registrai, parengtos finansinės ir mokestinės ataskaitos , atskleista su darbo santykiais susijusių įsipareigojimų įtaka finansinėms ir mokestinėms ataskaitoms. Atlikta Viešosios įstaigos „Kauno miesto ligoninė“ finansinė analizė, gautų rezultatų grafinis pavaizdavimas.	en_US
dc.language.iso	other	en_US
dc.subject	Viešasis sektorius, įsipareigojimai, apskaita, darbo užmokestis	en_US
dc.title	Su darbo santykiais susijusių įsipareigojimų apskaita sveikatos priežiūros įstaigose: Viešosios įstaigos „Kauno miesto ligoninė“ atveju	en_US
dc.title.alternative	Accounting of health care institution: liabilities related to employment relations	en
dc.type	Other	en_US