Atsargų būklės tyrimas UAB „ALFA“

Padriezaitė, Irma

Dspace pagrindinis
→
Studentų baigiamieji darbai - Studijų programos
→
finansai
→
Peržiūrėti elementą

Atsargų būklės tyrimas UAB „ALFA“

Padriezaitė, Irma

URI: http://dspace.kaunokolegija.lt//handle/123456789/970

Data: 2018-06-05

Santrauka:

Atsargos priskiriamos prie trumpalaikio turto, todėl norint suprasti atsargų esmę, reikėtų apžvelgti trumpalaikio turto sudėtį ir jo savybes. Trumpalaikio turto grupei priskiriamas turtas, sunaudojamas per vieną ataskaitinį laikotarpį (vienerius metus arba vieną įmonės veiklos ciklą) ekonominei naudai gauti. Pagrindinis skirtumas nuo ilgalaikio turto yra tai, kad trumpalaikis turtas nėra naudojamas pajamoms uždirbti ilgiau nei vieną ataskaitinį laikotarpį. Teorinėje dalyje aptariama atsargų samprata bei reikšmė. Teoriškai išnagrinėti atsargų analzės metodai. Praktinėje dalyje UAB ,,ALFA“ veikla, atlikta atsargų analizė bei prognozavimas.

Description:

Irma Padriezaite. UAB "ALFA" State of Stocks Research. Professional thesis. Academic supervisor: Lecturer Lina Martirosianiene, Accountancy and Finance Departament, Faculcy of Management and Ecconomics, Kauno Kolegija. – Kaunas, 2018. 40 pages. Research description: The main goal of every company is to successfuly surpass the competition and earn profit within the economic market.For that, the company must have resources that would be based on the actions accordingly. Resources are temporary assets, therefore, the infromation and structure is needed to understand the importance. Resources that are used every accounting year to get economical profit are a part of a temporary asset. The main difference from long-term assets is that the assets are not being used to earn profit no longer than one accounting year. The main problem: Does UAB „ALFA“ dispose of their resources correctly? The aim: After analysing the importance of resources and the methods used to analyse the problem, make a rerearch on the quality of resources in UAB „ALFA“. Methods used: To accomplish the aims and objectives, literature reviews and other informative resources were used – the UAB „ALFA“ finantial reports, internet access to gather the company‘s information. In further research, Subačienės R., Budrionytės R., Senkaus K., Aleknevičienės V., Juškausko G., Buckiūnienės O., Stungurienės S., Palšaitčio R. , Minalgos R., Juozaitienės L., Mackevičiaus J. literature was used, together with the visual help of images and graphs. The structure: The research ks spereated in two parts: theory and practice. In Theory part, the meaning and importance of resources has been discussed and resource analyzis methods has been discussed. Practical part contains UAB „ALFA“ activities and analyzis and prognosis based on company‘s resources. The results: After evaluating the turnover rates it is shown, that from 2015 the company was growing. The prognosis of resources shows no major turnover growth. Recommendations: UAB „ALFA“ is recommended to use more income on the resources. The work consists : 40 pages, 4 images, 24 graphs, 19 references and sources information, 13 appendices

Rodyti visą įrašą