UAB „Alfa“ pelno mokesčio įtaka įmonės finansiniams rezultatams

Jonaitytė, Rūta

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dc.contributor.author	Jonaitytė, Rūta
dc.date.accessioned	2019-02-12T11:28:28Z
dc.date.available	2019-02-12T11:28:28Z
dc.date.issued	2018-06-04
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/850
dc.description	Rūta Jonaitytė. UAB “Alfa” corporation tax impact on enterprise financial results. Professional BA thesis. Academic supervisor – Dr. Jūratė Savickienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija / University of Applied Sciences. Description of the professional BA thesis. In this thesis, the income tax influence on the LLC “Alfa” financial results is being examined. It was also measured; how strongly does it reflect in the company’s resulting statistics. This topic is very important, because every company that works profitably has to pay income tax, which does not only affect the general statistics, but also the expansion of business, worker pay and etc. The main problem of the professional BA thesis. The reduction of the influence of income tax to the indicators suggesting the company’s financial result. The aim of the professional BA thesis. To determine the influence of the LLC “Alfa” income tax to the financial results. Methods of the professional BA thesis. Analysis of the scientific literature, statistical data, accounting standards, acts of law and their synthesis, analysis of the company’s documents, equalization method, graphical visualization. The structure. In the theory part, the tax calculation and the law behind it is reviewed. Also, a few authors’ opinions of the income tax influence to the company, the importance of it and the possibilities of repealing the tax are reviewed. In the practical part of the work, with the selected company, analysis was done, the influence of the income tax was determined, a possible solution was proposed and possible changes of the financial results were presented. The results. It was determined that the LLC “Alfa” income tax negatively influences the company’s financial results. Even though during the analysis the calculated indicators were not bad, the tendency of them falling is visible, which correlates to the increasing size of the income tax. It is advised for LLC “Alfa” to revise their use of personal assets and capital, because it is not effective. Also, a proposition was made to use a relief from income tax for an investment project. The work is comprised of 40 pages, 10 charts, 15 pictures, 29 literature and information sources, 5 attachments.	en
dc.description.abstract	Darbe yra nagrinėjama pelno mokesčio įtaka pasirinktos įmonės UAB „Alfa“ finansiniams rezultatams. Buvo nustatinėjama, ar žymiai šis mokestis atsispindi, pagrindinį įmonės rezultatą nusakančiuose rodikliuose. Ši tema yra labai svarbi, nes kiekviena įmonė dirbanti pelningai turi mokėti pelno mokestį, kuris ne tik įtakoja bendrus įmonės rodiklius, bet įtakoja ir verslo plėtrą, darbuotojų atlyginimus ir kt.	en_US
dc.language.iso	other	en_US
dc.subject	Pelno mokestis, įtaka, finansiniai rezultatai	en_US
dc.title	UAB „Alfa“ pelno mokesčio įtaka įmonės finansiniams rezultatams	en_US
dc.title.alternative	UAB “Alfa” corporation tax impact on enterprise financial results	en
dc.type	Other	en_US