Uždarosios akcinės bendrovės „Ratex“ logistinės veiklos apskaita

Šimkutė, Enrika

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Uždarosios akcinės bendrovės „Ratex“ logistinės veiklos apskaita

Šimkutė, Enrika

URI: http://dspace.kaunokolegija.lt//handle/123456789/1078

Data: 2018-06-06

Santrauka:

Baigiamajame darbe nagrinėjama ir apibrėžiama logistinės veiklos esmė (samprata, svarba) ir apskaitos reglamentavimas. Taip pat analizuojama logistinės veiklos apskaitos organizavimas bei taikomi apskaitos metodai registruojant UAB „Ratex“ ūkines operacijas. Užregistravus operacijas parengtos finansinės ir mokestinės ataskaitos, užpildyti su darbo tema susiję operacijų pagrindimo dokumentai, atlikta dviejų metų finansinė analizė. Išnagrinėjus teorinius ir praktinius aspektus, pateiktos baigiamojo darbo išvados.

Description:

Enrika Šimkutė. Logistic activity accounting of Limited Liability Company „Ratex“. Final thesis. Supervisor lecturer Jevgenija Česnauskė, Department of Accounting and Finance, Faculty of Management and Economics, Kaunas college/University of Applied Sciences. – Kaunas, 2018. 49 pages. Relevance of the work. There are many companies, engaged in different activities. Some of them manufacture production, the other ones are selling manufactured production, also many companies provide services. Logistic companies in today's world have a growing importance between companies, which are providing services. As volumes of trade are increases, it becomes important, that goods would reach the user within a short period. The internal and external processes of these companies are complex and linked with each other enormously, their management and control is becoming a real challenge. In this case accounting becomes the most important helper and instrument. Objective of the work - to provide financial and fiscal reports with emphasis on features of logistic activity accounting. Methods of the work. Analysis of Lithuanian and foreign authors literature; comparative data analysis and summation; preparation and summation of financial and fiscal reports of the company. Structure of the work. The work consists of two main chapters. In first chapter Lithuanian and foreign literature is analysed, essence of logistic activity, features of accounting and their regulation described. In second - practical part of the work, the company and its main aspects, i.e. what kind of activity the company is engaged in, what operations took place during the reporting period, and what impact the occurred operations have on the financial statements. Financial statements for the accounting year were prepared, main financial and fiscal statements were filled and the analysis of financial statements was performed. Results of the work. Basic differences in logistic activity relate to the accounting of fuel, VAT, missions and vehicles. On the basis of these differences 22 transactions, that occurred during December, were registered of Limited Liability Company „Ratex“ as a sample. According to these transactions main financial reports were prepared, mandatory tax declarations were filled and analysis of main indicators was performed. Scope of the work. The work consists of 49 pages, 5 tables, 32 pictures, 24 sources of literature and other information, 14 annexes.

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