Mokyklų biudžetų palyginamoji analizė

Jakelevičiūtė, Eglė

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Mokyklų biudžetų palyginamoji analizė

Jakelevičiūtė, Eglė

URI: http://dspace.kaunokolegija.lt//handle/123456789/822

Data: 2018-06-04

Santrauka:

Kiekviename mieste ar rajone yra biudžetinių įstaigų, kurios yra išlaikomos savivaldybės. Savivaldybė, gaudama pinigus iš mokesčių mokėtojų skiria finansavimą prižiūrimom įstaigom ir jas išlaiko. Didžioji tų įstaigų dalis – mokyklos. Visuomenėje yra įprasta analizuoti įmonių, bankų ar kitų pelno siekiančių institucijų veiklą ir finansinius duomenis, tačiau labai retai susiduriama su viešųjų, ne pelno siekiančių, įstaigų veiklos arba finansine analize. Šiame darbe bus analizuojami pasirinktų mokyklų finansiniai duomenys, mokyklų biudžetai bei jie palyginami tarpusavyje.

Description:

Eglė Jakelevičiūtė. Comparative research of schools' budgets. Professional BA thesis. Supervisor lecturer Audrius Lukoševičius. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. Kaunas, 2018. The paper presents the budget and financial analysis of selected schools. Schools are budget institutions that are kept from taxpayers' money, but the use of money and budgeting are not publicly analyzed. Budget institutions submit their reports to the municipality, but it is useful for everyone to analyze and compare how budget institutions allocate their budget as funds come from the taxpayers. The main problem of the thesis is that schools in Kaunas do not actively analyze their budgets and their implementation. Therefore, this research will compare reports of budgetary institutions and their execution. The main aim of the thesis is to analyze the financial reports of selected Kaunas city schools and compare them with each other. Three addition objectives were set out: to define budget institutions, to describe their accounting and financial reporting, and to analyze and compare the financial statements of selected schools. The structure of the paper contains theoretical and practical parts. The theoretical part of the paper describes the education of the Republic of Lithuania, budgetary institutions and their accounting and the principles of financial accountability. The practical part of the paper analyzes the financial statements of Kaunas Suzukis Primary School, Kaunas Petrašiūnai Progymnasium and Kaunas Maironis Gymnasium from 2013 to 2017, and they are also compared with each other. Reports will be analyzed using a vertical and horizontal analysis method. Thesis defined what budget institutions are and how they keep their financial records, analyzed the school financial statements and conclusions were presented that schools with different curricula have many similarities in financial statements. All schools have their own assets, funding amounts, commitments, and the sizes of those are highly dependent on the number of students studying at school. According to the pupil's funding allocation, the funds are calculated based on the number of children in the school, which means that the more children study at school, the more money the school receives and the more they can spend. The essential difference between schools is the size and number of children. It is precisely on these criteria that schools receive larger or, consequently, less money. The paper consists of 45 pages, 8 tables, 25 paintings, 14 literature and information sources, 21 attachments.

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