Kauno miesto socialinių paslaugų centro biudžeto analizė

Jančauskas, Erikas

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dc.contributor.author	Jančauskas, Erikas
dc.date.accessioned	2019-02-12T10:59:35Z
dc.date.available	2019-02-12T10:59:35Z
dc.date.issued	2018-06-04
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/836
dc.description	Erikas Jančauskas. Public sector companies budget analysis. Professional BA thesis. Academic Supervisor - lecturer Audrius Lukoševičius. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 40 pages. Description of the work: The public sector is such institutions that are kept and dependent on the state and municipal budgets. The public sector provides such services and products that are not competitive on the market and can be used by any citizen of the country in which the sector operates. The public sector is not self-employed (profit), but is in the public interest. It is more difficult to make decisions for the public sector, because the decisions made have to do as much for society as possible, not for a few people. The effectiveness of the institution is a key criterion for assessing the institution's performance. The main problem of the work: reasons for the establishment of the budget for the financial year. The aim of the work: analysis of the three biggest cities in Lithuania social services (assistance) centers budgets, determine which institution's budget for the best. Objectives of the work:  Describe what the public sector is and what its purpose is  Perform an analysis of the institution's budget indicators  Comparison of the budgets of the centers of social services (support) centers of the three largest cities of Lithuania The structure work: The theoretical part will discuss what is the public sector, examine types of public sector bodies, such as a public institution and a budget institution and a public sector accounting policy. The practical part will briefly describe the institutions analyzed, compare human resources in the three institutions, analyze the main financial indicators in institutions, compare the relative indicators in the institutions, compare the indicators of the chain and the basic financial status report, and analyze the social indicators. After analyzing the indicators of the budgets of the centers of social services (support) of the three largest cities of Lithuania, it became clear that the best budget is the budget of the Kaunas city social services center, as its financial indicators are the most stable and the best when compared to the other two indicators of the budgets of the centers of social services (centers) of the cities. The work consists of 40 pages, 1 table, 11 paintings, 25 literature and information sources, 12 annexes.	en
dc.description.abstract	Viešasis sektorius – tai tokios institucijos, kurios išlaikomos ir priklausomos nuo valstybės ir savivaldybių biudžeto. Viešasis sektorius teikia tokias paslaugas ir produktus, kurios rinkoje yra nekonkuruojančios ir jomis gali pasinaudoti kiekvienas tos valstybės pilietis, kurioje veikia šis sektorius. Viešasis sektorius nesiekia sau naudos (pelno), o siekia viešojo intereso. Viešajam sektoriui yra sprendimus yra sunkiau priimti, nes priimti sprendimai turi teikia kuo daugiau naudos visuomenei, o ne keletą asmenims. Įstaigos efektyvumas yra pagrindinis kriterijus, kuris įvertina įstaigos veiklą.	en_US
dc.language.iso	other	en_US
dc.subject	Viešasis sektorius, viešoji įstaiga, viešojo sektoriaus apskaitos politika	en_US
dc.title	Kauno miesto socialinių paslaugų centro biudžeto analizė	en_US
dc.type	Other	en_US