Uždarosios akcinės bendrovės „ALFA“ atsargų apskaita

Šinkariova, Sandra

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dc.contributor.author	Šinkariova, Sandra
dc.date.accessioned	2019-03-07T13:15:09Z
dc.date.available	2019-03-07T13:15:09Z
dc.date.issued	2018-06-07
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1107
dc.description	Sandra Šinkariova. Inventory accounting at the Economic Entity ‘Alfa’. Final thesis. Supervisor lecturer Angelė Vizgaitytė. Department of accounting and finances, Faculty of Management and Economics, Kauno kolegija/University of Applied Sciences. Work Relevance- this topic is relevant because companies are seeking to get as much revenue as possible and are hampered by high competition, price rises. This results in higher costs. Today, one of the most important problems for businesses are the rational use of resources, saving opportunities, and the disclosure and use of reserves, which provides adequate inventory accounting. There are varying laws for corporations which have significant impact on companies and can cause difficulties for accounting staff. Accounting specialists must gradually improve their qualifications and have to be interested in innovations, laws, accounting standards. The problem for bachelors can be identified by the question: How does inventory accounting work? The aim of the thesis- the purpose of this undergraduate thesis is to analyze the aspects and methods of the company's inventory accounting policy in the case of UAB ‘Alfa’. Bachelor‘s tasks: 1. Analyze the company's inventory accounting theoretically. 2. To examine the legal regulation of the company's inventory accounting. 3. To investigate inventory accounting methods of UAB ’Alfa’. 4. To identify inventory accounting problems. The object of the thesis- reserves accounting of UAB ‘Alfa’. Work methods- when writing the final work, the method of analysis of literature sources was used; enterprise data analysis method; analysis of normative acts; generalization method. The structure- the bachelor thesis consists two sections. The first chapter presents theoretical aspects of inventory accounting. The second chapter presents the results of the research of UAB ‘Alfa’ inventory accounting data. At the end of the paper, conclusions and references are given.	en
dc.description.abstract	Kiekvieno ūkio subjekto sėkmingo egzistavimo prielaida yra pajamos, išlaidų tikslus skaičiavimas, atsargų apskaita. Atsargų apskaita leidžia įmonei veikti ekonomiškiau, efektyviai panaudoti atsargas, apskaičiuoti jų naudą bei išvengti papildomų išlaidų žaliavoms. Atsargų apskaitos politika yra svarbi įmonėms dėl galimybės vertinti savo veiklą, numatyti ateities planus bei sutaupyti lėšų žaliavoms einamuoju laikotarpiu. Šiuolaikinėmis sąlygomis, kad užtikrintų įmonės tolimesnį egzistavimą, vadovai turi sugebėti realiai įvertinti jos finansinę būklę ir išsilaikyti rinkoje.	en_US
dc.language.iso	other	en_US
dc.subject	Atsargos, apskaita	en_US
dc.title	Uždarosios akcinės bendrovės „ALFA“ atsargų apskaita	en_US
dc.title.alternative	Inventory accounting at the Economic Entity ‘Alfa’	en
dc.type	Other	en_US