Uždarosios akcinės bendrovės „Super baldai“ gamybos sąnaudų apskaita

Mačiulytė, Violeta

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dc.contributor.author	Mačiulytė, Violeta
dc.date.accessioned	2019-03-07T07:54:24Z
dc.date.available	2019-03-07T07:54:24Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1084
dc.description	Violeta Mačiulytė. Production Cost Accounting of the private limited company "Super Baldai". Professional BA thesis. Academic Lecturer Edita Stakauskienė. Accountancy and Finance department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied sciences. - Kaunas, 2018 69 pages. Bachelor thesis deals with theoretical and practical analysis of production cost accounting. The theoretical part describes the concept of a production process in an enterprise, the essence and methods of accounting for production costs, and the registration of production costs in accounting. In practical part UAB "Super baldai" presents the accounting of economic events in December, presenting initial documents, financial and tax reports, and highlighting the cost of production accounting. A financial analysis is carried out to determine the impact of the cost accounting statement of a production company on the company's results. The main problem of the BA thesis - target production costs of UAB „Super baldai” for the cost of a product. Objectives of the professional BA thesis - After analyzing the production cost accounting and accounting regulations, prepare the financial and tax reports of UAB Super Baldai Methods of the BA thesis - Scientific literature on the subject of work. Analysis of various sources of information. Web page data. Use of UAB "Super Baldai" accounting documents for registration of economic events. The financial statements are based on the financial statements nomenclature. The structure – The theoretical part deals with the regulation of the production process, the importance of accounting for production costs, the calculation of the cost of production and the regulation of production costs accounting. In the practical part of the work, the registration of economic events in December is highlighted with emphasis on production cost accounting, initial documents are presented, financial and tax reports are prepared. Recommendations – cost and pricing need to be monitored to maximize profits. The work consists of 69 pages, 15 tables and pictures, 96 pictures, 23 references and sources of information, 11 appendices.	en
dc.description.abstract	Bakalauro baigiamajame darbe yra teoriškai ir praktiškai nagrinėta gamybos sąnaudų apskaita. Teorinėje dalyje pateikta gamybos proceso įmonėje samprata, gamybos kaštų apskaitos esmė ir būdai, gamybos sąnaudų registravimas apskaitoje. Praktinėje dalyje pateikiama UAB „Super baldai“ gruodžio mėnesio ūkinių įvykių apskaita pateikiant pirminius dokumentus, finansines ir mokestines ataskaitas, akcentuojama gamybos sąnaudų apskaita. Atliekama finansinė analizė nustatant gamybinės įmonės sąnaudų apskaitos įtaką įmonės rezultatams.	en_US
dc.language.iso	other	en_US
dc.subject	Gamyba, sąnaudos, apskaita, finansinės ataskaitos, mokestinės ataskaitos.	en_US
dc.title	Uždarosios akcinės bendrovės „Super baldai“ gamybos sąnaudų apskaita	en_US
dc.title.alternative	Production Cost Accounting of the private limited company "Super Baldai"	en
dc.type	Other	en_US