88 results on '"Subačienė, Rasa"'
Search Results
2. Economic Shocks and Perceptions of Efficiency Changes: The Cases of Lithuania and Latvia
- Author
-
Subačienė, Rasa, primary, Budrionytė, Ramunė, additional, Žemgulienė, Jolanta, additional, Faituša, Ivita, additional, and Rudžionienė, Kristina, additional
- Published
- 2024
- Full Text
- View/download PDF
3. EMPLOYEE EXPERIENCE CONDITIONS: CONSTRUCT VALIDATION AND ANALYSIS OF THE IMPACT ON EMPLOYEE ENGAGEMENT AND INTENTION TO LEAVE THE ORGANISATION.
- Author
-
Kasparavičiūtė-Sungailė, Ugnė, Stankevičienė, Asta, Tamaševičius, Virginijus, and Subačienė, Rasa
- Published
- 2024
- Full Text
- View/download PDF
4. Baltijos šalių listinguojamų įmonių kapitalo struktūros sąsajų su vidiniais ir išoriniais veiksniais vertinimas ekonominio šoko metu
- Author
-
Pileckaitė, Odeta, primary and Subačienė, Rasa, additional
- Published
- 2023
- Full Text
- View/download PDF
5. European Initiative Influence upon Lithuanian SME Performance Measurement
- Author
-
Venckeviciute, Gerda and Subaciene, Rasa
- Published
- 2015
- Full Text
- View/download PDF
6. Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia
- Author
-
Subačienė, Rasa, primary, Budrionytė, Ramunė, additional, Žemgulienė, Jolanta, additional, and Faituša, Ivita, additional
- Published
- 2022
- Full Text
- View/download PDF
7. Evaluation of Salaries and Their Factors in Lithuania
- Author
-
Subačienė, Rasa, primary and Bruzdeilynaitė, Gintarė, additional
- Published
- 2022
- Full Text
- View/download PDF
8. Evaluation of salaries and their factors in Lithuania
- Author
-
Bruzdeilynaitė, Gintarė and Subačienė, Rasa
- Subjects
salaries‘ forms ,salaries‘ systems ,factors ,Lithuania ,Įmonės. Bendrovės / Companies. Enterprises ,Lietuva (Lithuania) ,Verslas / Business ,Darbo apmokėjimas / Remuneration of work - Abstract
Darbo užmokestis yra gana plačiai analizuojamas tiek teisine, tiek ekonomine, tiek socialinėmis prasmėmis. Ši kategorija atspindi daugelį aspektų, todėl atlieka reikšmingą vaidmenį tiek individui, kuriam tai dažnai yra pagrindinis pragyvenimo šaltinis, tiek įmonei, kuriai darbuotojo darbo kompensavimas yra ir verslo sąnaudos, ir verslo vykdymo elementai, tiek valstybei, kuri savo reguliaciniais mechanizmais tiesiogiai daro įtaką darbo užmokesčiui ir kuriai darbo užmokesčio dydis yra svarbus visuomenės gyvenimo lygio indikatorius. Tyrimo tikslas – įvertinti Lietuvos įmonėse taikomas darbo užmokesčio formas, sistemas bei jam įtaką darančius veiksnius. Tikslui pasiekti taikyti mokslinės literatūros analizės, informacijos grupavimo, sisteminimo, apibendrinimo metodai. Darbo užmokesčio formų ir sistemų bei jam įtaką darančių veiksnių vertinimui Lietuvoje atlikta anketinė apklausa. Tyrimo rezultatai rodo, jog didžiausią įtaką darbo užmokesčiui daro vidiniai veiksniai, iš išorinių veiksnių pažymėtini darbo užmokesčio lygis regione / šalyje, darbo rinkos sąlygos bei vyriausybės poveikis. Lietuvos įmonėse plačiausiai taikoma laikinė darbo užmokesčio forma, vienetinė forma taikoma 19 %, o mišri – 26 % visų įmonių. Tyrimo rezultatai rodo, jog darbo užmokesčio sistemų vystymosi tendencijos nukreiptos ugdyti darbuotojo individualius gebėjimus, skatinti jo motyvaciją siekti tiek asmeninių, tiek įmonės rezultatų, atlikto darbo kompensavimo neapribojant piniginėmis išmokomis, siekiant maksimalaus sistemų apibrėžtumo, aiškumo ir objektyvumo. Salaries and wages are widely analysed in legal, economic and social dimensions. Remuneration reflect many aspects, therefore, they play a significant role for the individual, for whom it is often the main source of livelihood, for the company, for which the compensation of the employee's work is both business expenses and elements of business execution, and for the state, which directly influences wages through its regulatory mechanisms and for which the amount of salary is an important indicator of society's standard of living. The purpose of the study is to evaluate the salaries forms and systems applied in Lithuanian companies and the factors affecting them. To achieve the goal, the methods of scientific literature analysis, information grouping, systematization, and generalization were applied. A questionnaire survey was conducted in Lithuania in order to assess the forms and systems of salaries and the factors affecting them. The results of the study show that internal factors have the greatest influence on wages. External factors of greatest impact are the salary level in the region / country, labour market conditions, and the impact of the government. In Lithuanian companies, the time based form of salaries is most widely used, the unit based form is used in 19 %, and the mixed form - in 26 % of all companies. The research results show that the trends in the development of salaries’ systems are aimed at developing the employee's individual abilities, promoting his motivation to achieve both personal and company results, compensation for the work performed on different forms, with the purpose to achieve maximum definiteness, clarity and objectivity of the systems.
- Published
- 2022
9. The Impact of IFRS Changes on Companies’ Financial Indicators
- Author
-
Liutkevičiūtė, Inga, primary, Budrionytė, Ramunė, additional, and Subačienė, Rasa, additional
- Published
- 2021
- Full Text
- View/download PDF
10. Accounting, Audit, Analysis: Transformation of Science and Business in New Economic Reality Book of Extended Abstracts
- Author
-
Subačienė, Rasa, primary and Tamulevičienė, Daiva, additional
- Published
- 2021
- Full Text
- View/download PDF
11. Evaluation of the competencies of modern accounting specialist: cases of Lithuania and Latvia
- Author
-
Subačienė, Rasa, Budrionytė, Ramunė, Žemgulienė, Jolanta, and Faituša, Ivita
- Subjects
accounting specialist ,competences ,Lithuania ,Latvia - Abstract
As much as there are opinions on the decreasing role of accounting specialist and its role at the enterprise as accounting may be robotized and many routine operations may be transferred to technical level, we have to disagree. The number of students on accountancy bodies is increasing and continues to grow. As much as accountant’s profession faces many challenges such as rapid change of technologies, business forms, digitalization, new types of currencies, transactions, global pandemic and many others, it’s still very important and forms most financial data on the entities. What indicates the need to investigate the background for the profession. The study evaluates the competencies of modern accounting specialist in new economic reality relying on the cases of Lithuania and Latvia.
- Published
- 2021
12. Impact of IFRS changes on companies' financial indicators
- Author
-
Liutkevičiūtė, Inga, Budrionytė, Ramunė, and Subačienė, Rasa
- Subjects
Finansai. Kapitalas / Finance. Capital ,International Financial Reporting Standards ,Įmonės. Bendrovės / Companies. Enterprises ,Lietuva (Lithuania) ,Verslas / Business ,Pinigai. Valiuta / Money. Currency ,Apskaita / Accounting ,IFRS impact ,financial indicators ,Financial indicators ,Finansiniai rodikliai - Abstract
Nuolat kintanti ekonominė aplinka keičia verslo sąlygas ir rezultatus bei lemia poreikį atspindėti pasikeitimus ūkio subjektų apskaitos informacijoje. Tarptautinių finansinės atskaitomybės standartų (TFAS) kūrimas yra dinamiškas ir sudėtingas procesas, padedantis pateikti tikrą ir teisingą informaciją apie ūkio subjektus. Tačiau taip pat yra svarbu įvertinti apskaitos standartų pasikeitimus, tiek finansinių ataskaitų rengėjams, tiek ir informacijos vartotojams. Tyrimo tikslas – nustatyti reikšmingų tarptautinių finansinės atskaitomybės standartų pakeitimų įtaką įmonių finansiniams rodikliams 2017–2021 m. Tyrimo metu naudoti mokslinės literatūros ir teisės aktų palyginamosios analizės, dokumentų turinio analizės, atvejo analizės, informacijos grupavimo, susisteminimo, lyginamosios analizės ir apibendrinimo tyrimo metodai. Pagrindiniai tyrimo rezultatai rodo, kad 2017–2021 m. svarbiausi pakeitimai buvo susiję su trimis standartais: 9 TFAS - Finansinės priemonės, 15 TFAS - Pajamos iš sutarčių su klientais ir 16 TFAS - Nuoma. Atlikus naujų standartų taikymo poveikio 24 Lietuvos listinguojamų bendrovių finansiniams rodikliams tyrimą, nustatyta, kad naujasis 16-asis TFAS padarė didžiausią įtaką įmonių finansiniams rodikliams. 16 TFAS taikymas pirmą kartą padarė didelę įtaką 6 iš 24 analizuotų bendrovių. Tai turėjo neigiamos įtakos pagrindiniams trumpalaikio bei ilgalaikio mokumo rodikliams, apyvartiniam kapitalui, turto grąžai bei turto apyvartumui. The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and complex process, which helps to provide fair and true information on legal entities. Although, it’s important to evaluate the changes of accounting standards by preparers of financial statements and the users of the information. The purpose of the research is to determine the impact of significant changes of international financial reporting standards on the financial indicators of the companies during 2017-2020 period. Research methods of comparative analysis of scientific literature and legal acts, content analysis, case analysis, grouping of information, systematization, comparative analysis and generalization were used. Main research results state that in 2017-2020 the key changes were related to three standards: IFRS 9 - Financial Instruments, IFRS 15 - Revenue from Contracts with Customers and IFRS 16 - Leases. The study of the impact of the application of the new standards on the financial indicators of 24 Lithuanian listed companies revealed that the new IFRS 16 had the greatest impact on the financial indicators of the companies. The first time, the application of IFRS 16 had a significant impact on 6 of the 24 companies analysed. There was a negative impact on liquidity and solvency ratios, working capital, return on assets and the turnover of assets.
- Published
- 2021
13. Kriptovaliutos apskaitos alternatyvų vertinimas
- Author
-
Subačienė, Rasa and Kurauskienė, Natalija
- Subjects
Lietuva (Lithuania) ,cryptocurrency ,accounting ,alternatives of cryptocurrency accounting - Abstract
Kriptovaliutos atsiradimas ir išpopuliarėjimas sukėlė nemažai ginčų mokslo bendruomenėje dėl rinkos plėtros galimybių, tolesnio virtualių pinigų naudojimo ir jų integracijos į tradicinės apskaitos sistemas. Pasaulinė finansų rinka sukuria daugybę galimybių panaudoti elektroninius ir virtualius pinigus įvairių rūšių operacijoms atlikti, todėl klausimas kaip apskaitoje registruoti kriptovaliutą ir su ja susijusias operacijas išlieka aktualus. Tyrimo tikslas - įvertinti kriptovaliutos apskaitos alternatyvas. Renkant informaciją ir apdorojant duomenis buvo naudojami mokslinės literatūros analizės, palyginimo, interpretavimo, informacijos sisteminimo, apibendrinimo tyrimo metodai. Nors įvairūs autoriai, nacionalinės bei tarptautinės apskaitos standartų reguliacinės institucijos pateikia savo įžvalgas ir rekomendacijas dėl kriptovaliutos apskaitos, tačiau vieninga sistema nėra susiformavusi. Šiuo metu yra vertinamos tokios kriptovaliutos apskaitos alternatyvos, kaip jos, kaip finansinio turto, nematerialiojo turto ar atsargų apskaitos galimybės. The emergence and popularity of the cryptocurrency has caused a great deal of controversy in the scientific community over market development opportunities, further use of virtual money, and its integration into traditional accounting systems. The global financial market creates many opportunities to use electronic and virtual money for various types of transactions, and the question of how to record cryptocurrency and related transactions in accounting remains relevant. The aim of the research is to evaluate the alternatives of cryptocurrency accounting. For the research methods of scientific literature analysis, comparison, interpretation, information systematization, generalization were used. Although various authors, national and international accounting standards regulators provide their insights and recommendations on cryptocurrency accounting, a unified system has not been formed yet. Currently are analysed such alternatives of cryptocurrency accounting as financial asset, intangible asset or inventory.
- Published
- 2020
14. Evaluation of the competences of modern accounting specialist: cases of Lithuania and Latvia
- Author
-
Subačienė, Rasa, primary, Budrionytė, Ramunė, additional, Žemgulienė, Jolanta, additional, and Faituša, Ivita, additional
- Published
- 2021
- Full Text
- View/download PDF
15. Evaluation of alternatives of cryptocurrency accounting
- Author
-
Subačienė, Rasa, primary and Kurauskienė, Natalija, additional
- Published
- 2020
- Full Text
- View/download PDF
16. Challenges of outsourcing accounting in Latvia and Lithuania
- Author
-
Faituša, Ivita, primary, Subačienė, Rasa, additional, and Mačerinskienė, Aida, additional
- Published
- 2020
- Full Text
- View/download PDF
17. CRYPTOCURRENCY: ACQUISITION AND USAGE
- Author
-
Subačienė, Rasa, primary and Subačius, Augustas, additional
- Published
- 2019
- Full Text
- View/download PDF
18. Lithuanian accounting development phases and tendencies
- Author
-
Mackevičius, Jonas and Subačienė, Rasa
- Subjects
rozwój rachunkowości ,Lietuva (Lithuania) ,tendencies ,Rusija (Rossija ,Rusijos Federacija ,Rossijskaja Federacija ,Rusijos imperija ,Carinė Rusija ,Russia) ,lcsh:Finance ,lcsh:HG1-9999 ,rachunkowość na Litwie ,Lithuanian accounting ,accounting development ,phases ,Prancūzija (France) ,etapy ,tendencja - Abstract
The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ- ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop- ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy- sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum- mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1) accounting origin for the period of the Grand Duchy of Lithuania (1251–1795); (2) Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914) and World War I (1914–1918); (3) the condition and regulation of account- ing during the inter-war period (1918–1940) and World War II in Lithuania; (4) accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990); (5) accounting status and problems in Independent Lithuania (1990–2015). The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.
- Published
- 2016
19. Kontrolingo sampratos turinio vertinimas: holistinis požiūris
- Author
-
Tamulevičienė, Daiva and Subačienė, Rasa
- Subjects
Lietuva (Lithuania) ,controlling ,controlling concept ,content of controlling - Abstract
Kontrolingas, kaip ekonominė kategorija, pasižymi interpretacijų gausa, todėl moksliniu požiūriu kontrolingo sampratos turinio vertinimas yra svarbus, siekiant atskleisti jo esmę, paskirtį, reikšmę, vietą valdymo procese. Praktiniame kontekste nepakankamą kontrolingo sampratos ištirtumą galima įvardinti kaip vieną iš veiksnių, lėmusių mažą kontrolingo sistemos populiarumą Lietuvos įmonėse. Atsižvelgiant į tai, kad mokslinės ir praktinės literatūros, nagrinėjančios kontrolingo sampratos problemas, lietuvių kalba yra mažai, Lietuvos įmonių vadovų ir specialistų supratimo lygis apie šią sistemą gali būti labai skirtingas. Aiškesnis kontrolingo esmės ir paskirties suvokimas sudarytų prielaidas spartesniam kontrolingo idėjos vystymuisi Lietuvos įmonėse. Straipsnio tikslas yra ištirti kontrolingo sampratą holistiniu požiūriu bei įvertinti kontrolingo suvokimo lygį Lietuvos vidutinėse verslo įmonėse. Tyrimo objektu pasirinktos Lietuvos vidutinės įmonės, nes empiriniais tyrimais įrodyta, kad būtent jose šiuo metu yra susidariusios palankiausios sąlygos diegti kontrolingo sistemą. Teoriniam kontrolingo sampratos tyrimui atlikti buvo taikomi mokslinės literatūros analizės, turinio analizės, sisteminimo, apibendrinimo, abstrakcijos metodai; empiriniam tyrimui atlikti taikytas anketinės apklausos metodas. Straipsnyje pateikti teorinio tyrimo rezultatai, gauti išnagrinėjus keturiasdešimt tris kontrolingo apibrėžimus. Jie atskleidė, kad esminiai kontrolingo sampratos skirtumai yra susiję su kontrolingo nagrinėjimo lauko identifikacija bei dominuojančių požymių, apibrėžiančių kontrolingo tikslą, paskirtį, veiklas, išskyrimą. Remiantis šiais rezultatais teoriškai patikslinta ir išplėtota kontrolingo samprata atspindint esminius kontrolingo požymius ir išryškinant sistemos taikymo sąlygas bei siektiną rezultatą. Atlikus kontrolingo esmės ir paskirties suvokimo lygio Lietuvos vidutinėse įmonėse tyrimą, nustatyta, kad tik šiek tiek daugiau kaip pusė visų apklaustų vidutinių įmonių vadovų bei apskaitos ir finansų specialistų turi aiškų suvokimą, kas yra kontrolingas. Tai rodo, kad kontrolingo sampratos turinio tyrimus reikia toliau plėtoti ir skleisti jų rezultatus. From a scientific point of view, the analysis of the controlling concept and specification of the definition of controlling, taking changing economic, social and cultural conditions into account, are important in order to disclose the meaning and importance of controlling, to identify the object, functions, tasks of controlling and its place in the organisational structure of a company, to form a controlling system and distinguish its elements as well as to create a methodological basis for introduction of a controlling system into a company. Having considered that there is a huge variety of controlling definitions as well as explanations and interpretations of concepts, the content analysis method was used for examining the controlling concept. The analysis of the content of controlling definitions revealed that significant differences among the controlling concepts are related to identification of the research fields of controlling as well as distinguishment of dominant elements defining the goal, purpose and activities of controlling. After systematizing the concepts it was determined that controlling has to be analysed as a system combining narrower fields of research (procedural, functional, instrumental). After carrying out the analysis of dominant elements of controlling provided in the definitions it was revealed that most of them emphasize that controlling is oriented towards achieving the company's goals without specifically mentioning these goals. It is suggested to widen this concept by indicating that controlling has to be oriented towards achieving strategic and operational goals and concrete results of these activities have to be reflected through creation and increase of the company's value. Such approach is based on the attitude that the purpose of creating and introducing every new management system, including controlling, has to be related to additional value which, in the long run, can be created by connecting strategic and operational activities. When analysing the concepts of controlling in the respect of designation of dominant activity fields it was noticed that the management support activity is mentioned the most often and in the controlling system it is realised through various other activity fields. Their recurrence frequency in the provided definitions differ; yet the most frequently mentioned activities are those of planning, control and information support. Taking into account the fact that current controlling definitions do not identify the conditions under which this system would function efficiently it is appropriate to widen the definition of controlling in this respect by indicating that development of a controlling system flexibly responding to the changing external and internal environment as well as oriented towards factors creating a company's value is efficient in competitive and dynamic business conditions. The results of the conducted survey on the essence and the level of perception of the controlling in Lithuanian medium-sized business enterprises show that 54.7% of all surveyed mid-sized company executives and accounting and finance professionals have a clear perception on the controlling. The rest respondents identified controlling as control, internal control, management accounting, or were unable to define this category at all. Analysis of whether the level of control perception depends on the experience of the application of the controlling system in the companies, it has been determined that the perception level of the companies in which the control system has been applied or planned to be applied in the future, is significantly higher.
- Published
- 2018
20. Methodology for net profitability analysis
- Author
-
Labonaitė, Gintarė, primary and Subačienė, Rasa, primary
- Published
- 2019
- Full Text
- View/download PDF
21. Cryptocurrency: Advantages and Disadvantages
- Author
-
Subačius, Augustas, primary and Subačienė, Rasa, additional
- Published
- 2019
- Full Text
- View/download PDF
22. Trends of Forming the Accounting and Analytical Management System in the Digital Economy
- Author
-
Hushko, Serhii, primary, Kulishov, Volodymyr, primary, Izmaylov, Yaroslav, primary, and Subačienė, Rasa, primary
- Published
- 2019
- Full Text
- View/download PDF
23. Social enterprises: evaluation of the impact of state support and corporate income exemptions on the state budget of Lithuania
- Author
-
Subačienė, Rasa, primary, Budrionytė, Ramunė, additional, Mačerinskienė, Aida, additional, and Tamulevičienė, Daiva, additional
- Published
- 2019
- Full Text
- View/download PDF
24. EVALUATION OF THE CONTENT OF CONTROLLING CONCEPT: HOLISTIC APPROACH
- Author
-
Tamulevičienė, Daiva, primary and Subačienė, Rasa, additional
- Published
- 2018
- Full Text
- View/download PDF
25. FOREST ACCOUNTING AT FAIR VALUE: AN EVALUATION OF STRENGTHS AND POSSIBILITIES TO MINIMISE SHORTCOMINGS
- Author
-
Budrionytė, Ramunė, Subačienė, Rasa, Budrionytė, Ramunė, and Subačienė, Rasa
- Abstract
The accounting standards provide options for different accounting methods to be deployed in accounting of certain assets. However, in other cases, only one of the specified methods should be applied. The forest (stands), the main resource of forestry enterprises, is also attributed to this category of assets, which, according to the standard IAS 41 Agriculture, should be accounted for only at fair value. The aim of the paper is to identify the strengths and shortcomings of applying the concept of fair value to forest financial accounting and to evaluate the possibilities to minimise the disadvantages. The study examines the scholarly literature and deploys the theoretical methods of comparative analysis, critical evaluation, systematisation, generalisation. The empirical research involves the document content analysis, expert assessment methods.The paper examines the issues of applying the fair value concept to forestry accounting: forest valuation at fair value in financial statements reflects the forest biological transformation and the impact of market price changes on the value of the forest. However, the main disadvantage of this method is the fact that the forest often does not have an active market with quoted prices. Thus, its fair value is determined using different valuation methods, often based on subjective assumptions resulting in financial information which can be unreliable and difficult to verify. Furthermore, the profit and loss accounts including the recognition of the change in the fair value of the forest to be sold in the forthcoming decades are not only doubtful, but may also lead to false interpretations of the financial indicators and contradict to the prudence principle. Based on the conclusions of expert evaluation of certain aspects of forest accounting at fair value, the research study offers a modified method of forest accounting at fair value which facilitates minimisation of the shortcomings.
- Published
- 2018
26. Impact of changes in accounting regulation on sanctions for its violation in selected countries
- Author
-
Mokošová, Daša, Subačienė, Rasa, Hladika, Mirjana, Molin, Jan, and Čulik, Miroslav
- Subjects
Accounting regulation, administrative offence, fine, penalty, sanction, violation, Croatia, Czech Republic, Republic of Lithuania, Slovak Republic - Abstract
Legislative changes are common in every area of law including accounting. At the national level the changes of accounting legislation could be connected with a membership of countries in different international organisations or unions which could rise their obligation to adopt new accounting rules or harmonize the currently valid regulation. This impact reflects not only on accounting rules but as well as on the range of fines and penalties in case of the breach of accounting legislation. The range and amount of fines and penalties could be impacted also by the national setters. The main purpose of this research paper is to investigate the influence of national and international requirements on the changes in sanctions for violation of accounting regulations and in the concepts of administrative offences in accordance with accounting legislation valid in Croatia, the Czech Republic, the Republic of Lithuania and Slovakia.
- Published
- 2017
27. Buhalterinės apskaitos teorijos klausimų nagrinėjimas lietuvių autorių darbuose
- Author
-
Mackevičius, Jonas, primary, Subačienė, Rasa, primary, and Tamulevičienė, Daiva, primary
- Published
- 2018
- Full Text
- View/download PDF
28. Evaluation of accounting regulation evolution in selected countries
- Author
-
Subačienė, Rasa, primary, Alver, Lehte, additional, Brūna, Inta, additional, Hladika, Mirjana, additional, Mokošová, Daša, additional, and Molín, Jan, additional
- Published
- 2018
- Full Text
- View/download PDF
29. FOREST ACCOUNTING AT FAIR VALUE: AN EVALUATION OF STRENGTHS AND POSSIBILITIES TO MINIMISE SHORTCOMINGS
- Author
-
Budrionytė, Ramunė, primary and Subačienė, Rasa, additional
- Published
- 2018
- Full Text
- View/download PDF
30. VERSLO APSKAITOS STANDARTŲ IR PELNO MOKESČIO ĮSTATYMO NUOSTATŲ TAIKYMO PROBLEMINIŲ SRIČIŲ TYRIMAS
- Author
-
Kamarauskaitė, Asta, primary, Subačienė, Rasa, additional, and Senkus, Kastytis, additional
- Published
- 2016
- Full Text
- View/download PDF
31. Apskaitos ir audito pagrindai
- Author
-
Subačienė, Rasa, Budrionytė, Ramunė, Kamarauskienė, Irma, Lakis, Vaclovas, Raziūnienė, Daiva, Savickas, Vilius, Senkus, Kastytis, and Tamulevičienė, Daiva
- Published
- 2015
32. Grynojo pelningumo vertinimo metodika
- Author
-
Labonaitė, Gintarė and Subačienė, Rasa
- Subjects
Grynasis pelningumas ,Pelningumas ,profit ,profitability ,net profitability ,Lietuva (Lithuania) ,Metodologija ,Net profitability ,Pelninguųmas ,Methodology ,Profit ,Profitability ,Pelnas - Abstract
Pelnas yra vienas iš svarbiausių įmonės tikslų, kuris identifikuoja atitinkamos verslo srities efektyvumą bei nusako įmonės veiklos vystymosi perspektyvas. Pelnas vertinamas pelningumo rodikliais, kurie, atsižvelgiant į vertinamos informacijos pobūdį, gali atspindėti įmonės pagrindinės, tipinės, įprastinės ar visos veiklos pelningumą. Grynasis pelningumas parodo visų įmonės veiklos rūšių galutinį rezultatą, todėl vertinant visuminį įmonės veiklos efektyvumą, tikslingiausia būtų remtis grynojo pelningumo rodikliu. Straipsnyje nagrinėjama grynojo pelningumo rodiklio vertinimo svarba ir pateikiama grynojo pelningumo vertinimo metodika. Every company, regardless of the type or size of business is aiming to achieve the best results. These results are usually related to the profit and the ways to improve it. However, profit line in absolute terms is not sufficient enough as an indicator of the company's performance. Therefore, instruments expressed in profitability ratios are used. While different authors reveal various aspects of the concept of profitability, overall profitability ratios could be assessed as the evaluation of activities4 results and the relationship of the means used to achieve it. Net profitability ratio is one of the main cornerstones in the process of company's performance evaluation. It provides information on the efficiency of company's main, other, financial and investment activities - the final result. In addition, the ratio helps to evaluate efficiency of financial resources management. The analysis of net profitability ratio and factors influencing it may help to determine which element could be adjusted or changed in order to improve the company's performance and to gain higher profits. The article investigates evaluation of net profitability, provides methodology for net profitability analysis, based on the summary of the various authors researches of pyramid systems on influence of various factors to the subject ratios. Methodology of net profitability analysis includes such stages as selection of companies for comparison of information, assessing information sources, application of pyramid analysis system, evaluation of results based on selected company‘s data and data of Department of Statistics, conclusions and suggestions. Chosen ratios of pyramid analysis, which reveal factors affecting the net profitability, reflects aspects of evaluation of efficiency of the assets, equity and current assets to equity ratio. Information collecting, comparison, grouping, systematization, generalization and pyramid analysis methods were used in the research.
- Published
- 2014
33. Lietuvos mokesčių reformos įtaka įmonių veiklos rezultatams
- Author
-
Kalantaitė, Jovita and Subačienė, Rasa
- Subjects
Įmonių veikla ,Mokesčiai / Taxation ,Operating result ,Lietuva (Lithuania) ,Business performance ,Business activities ,Įmonių veiklos rezultatai ,Tax system ,taxes ,Lithuanian tax reform ,results of companies activity - Abstract
Kiekvienos valstybės mokesčių sistema pirmiausia yra skirta pagrindinėms valstybės funkcijoms užtikrinti, tačiau tiesiogiai susijusi su tos šalies mokestines prievoles prisiimančiais fiziniais ir juridiniais asmenimis; tokia sistema gali daryti įtakų ir mokesčių mokėtojų finansinei padėčiai. Straipsnyje nagrinėjama 200S metu Lietuvos mokesčių reforma, susijusi su tuo metu visą pasaulį sukrėtusia pasauline ekonomine krize, aptariami pagrindiniai šios reformos mokesčių įstatymu pakeitimai, vertinama įtaka įmonių veiklos rezultatams. Global economic crisis reached Lithuania in 2008, as a response to ongoing economic downturn, the government of the Republic of Lithuania introduced tax reform. Analysis of factors determined by the tax reform will be presented in the article. However, main arguments will concentrate on evaluation of companies activities and results as business is one of the key pillars on which Lithuanian economy is built on: taxes form a significant part of individual company’s expenses and on the other side - taxes are a main stream of revenue for the national budget. The most significant taxes in overall national budget composition could be named as the following: personal income tax, social insurance taxes, value added tax, corporate income tax, excise tax and others. In relation to the global crisis tax income has decreased significantly in year 2009 and at the end of year 2012 has still not reached the level of year 2008. However, from the company’s perspective, employees related taxes are considered as most significant as they form almost a half of total taxes paid by companies. Decrease of taxes related to payroll (personal income tax, social insurance taxes) was followed by growth of unemployment, decrease on average salary and growth of the shadow economy. Drop in GDP, inflation and decline in sales made impact on decrease of tax revenue of value added tax, as shadow economy and reduced consumption of excisable goods influenced the value of excise tax revenue. The tax revenue of corporate income tax was influenced by decline of net profit and profitability, increased number of bankruptcy.
- Published
- 2014
34. Atsakomybės apskaitos sandara ir jos informacijos naudojimas
- Author
-
Mackevičius, Jonas, primary, Subačienė, Rasa, additional, and Tamulevičienė, Daiva, additional
- Published
- 2016
- Full Text
- View/download PDF
35. Turizmo įmonių rodiklių analizės sistema
- Author
-
Budrionytė, Ramunė, Kazlauskienė, Laimutė, and Subačienė, Rasa
- Subjects
Finansai. Kapitalas / Finance. Capital ,Ratios ,Santykiai ,Lietuva (Lithuania) ,Ratio groups ,System of ratios ,Rodikliai ,Turizmas / Tourism ,Santykių grupės ,Santykių sistema ,Rodiklių sistema ,Financial analysis - Abstract
Turizmo sektorius – viena iš prioritetinių Lietuvos ir ES ūkio šakų. Šio sektoriaus įmonės labai jautrios ne tik šalies vidaus, bet ir kitų šalių ekonomikų pokyčiams, be to, jos stipriai susiję ir daro įtaką kai kuriems kitiems šalies ūkio sektoriams. Dėl šių priežasčių svarbu įvertinti ir tobulinti turizmo sektoriaus įmonių santykinių rodiklių analizės sistemą. Dauguma autorių (M . G . Jagels, W . P. Andrew, J. W . Damitio, R. S Schmidgall, A . DeFranco, T. Lattin), analizuojančių turizmo sektorių, naudoja įvairius santykinius rodiklius turizmo įmonių veiklai vertinti. Tradiciškai šie rodikliai skiriami į 5 grupes – likvidumo, mokumo, apyvartumo, pelningumo, veiklos efektyvumo, – kurias sudaro nuo 6 iki 9 bazinių rodiklių. Taip pat siūloma skaičiuoti nemažai papildomų rodiklių, ypač daug – veiklos efektyvumo. Dažniausiai nagrinėtų autorių siūlomi rodikliai tinkami apgyvendinimo ir (ar) maitinimo paslaugas teikiančioms įmonėms, tačiau turizmo sektorius apima ir kelionių agentūrų, kelionių operatorių veiklą. Šio straipsnio autoriai siūlo skaičiuoti ir analizuoti papildomus veiklos efektyvumo rodiklius, tokius kaip: sąnaudų lygis vienam kambariui, pardavimų pajamos, tenkančios vienam darbuotojui, sąnaudos, tenkančios vienam darbuotojui, vidutinis parduotų produktų skaičius, tenkantis vienam darbuotojui, pajamų rūšies lygis, tenkantis vienam darbuotojui, tiesiogiai dalyvaujančiam šios rūšies pajamų uždirbime, sąnaudų rūšies lygis, tenkantis vienam darbuotojui, tiesiogiai susijusiam su šios rūšies sąnaudų patyrimu, – tinkamus ir pastarosioms įmonėms. Visi šie rodikliai atrinkti kaip patys informatyviausi bei tinkamiausi įvairioms turizmo sektoriaus įmonėms – tiek viešbučiams, tiek restoranams, tiek kelionių agentūroms ar operatoriams. Tourism is one of the most important spheres of research as it is one of the most perspective branches of industry in Lithuania. The paper describes main economical indices of the tourism sector according to the information of the Department of Statistics, assessment of ratios and ratio groups, including the main ratio analysis groups, such as liquidity, solvency, activity, profitability, operating. The article also proposes a system of ratios analysis to be applied to tourism sector's companies.
- Published
- 2012
36. The Recommendation for the internal audit in the Lithuanian investment sector
- Author
-
Mackevičius, Jonas, Subačienė, Rasa, and Raziūnienė, Daiva
- Subjects
Vidaus kontrolė ,Lietuva (Lithuania) ,Internal control ,Investicijos / Investments ,External audit ,Vidinė kontrolė ,Investment sector ,Auditas / Audit ,Internal audit - Abstract
In the present article, we investigate recent developments in the internal audit and internal control processes in the Lithuanian investment service sector. We analyze the interaction of these areas in the management of investment companies, systemize the main tasks of the internal audit of mutual and pension funds and estimate the role of the internal audit in the risk management of investment companies. We also present the results of investment services market research, based on the data from Lithuanian Securities Commission and statistical information of the Statistics Department of Lithuania as well as the analysis of legislation system for investment companies.
- Published
- 2011
37. Analysis of travel agencies and travel operators' activity
- Author
-
Subačienė, Rasa
- Subjects
Analizė ,Lietuva (Lithuania) ,Travel agency ,Rodikliai ,Indicators ,Kelionių agentūros ,Travel agencies ,Kelionių organizatoriai ,Analysis - Abstract
Tourism sector is one of the most perspective activities of global economy that plays an important role in international integration process. This sector influences various activities as it creates a demand for different types of goods and services. Travel agencies and travel operators have an important position in tourism sector: the number of these companies aggregates 11 percent of the whole number of tourism companies. The article deals with the main indicators of travel agencies and travel operators which include a number of incoming foreigners, a number of enterprises, a number of residents' visits abroad,a number of guest-nights of residents abroad. The research of the indicators has revealed a decreased level of incoming foreigners number (24 percent), a number of residents' visits abroad (almost 31 percent), a number of guest-nights of residents abroad (34 percent) in 2009 year in comparison to 2008 year. Though the number of enterprises was bigger in the beginning of 2009 by 3 percent than in the beginning of 2008, yet it dropped in the beginning of 2010 by more than 7 percent.
- Published
- 2011
38. STRATEGINIO IR OPERATYVINIO KONTROLINGO SISTEMA IR JOS ĮGYVENDINIMO LIETUVOS ĮMONĖSE PRIELAIDOS
- Author
-
Tamulevičienė, Daiva, primary and Subačienė, Rasa, additional
- Published
- 2014
- Full Text
- View/download PDF
39. SMULKAUS IR VIDUTINIO VERSLO ĮMONIŲ VEIKLOS KOMPLEKSINIO VERTINIMO SISTEMOS FORMAVIMO PRIELAIDOS LIETUVOJE
- Author
-
Venckevičiūtė, Gerda, primary and Subačienė, Rasa, additional
- Published
- 2014
- Full Text
- View/download PDF
40. Accounting and analysis of the repair and reconstruction costs of tangible fixed assets
- Author
-
Subačienė, Rasa and Valkauskas, Romualdas
- Subjects
Finansai. Kapitalas / Finance. Capital ,Remontas ,Remontas ir rekonstrukcija ,Lietuva (Lithuania) ,Financial accounting ,Fixed tangible assets ,Išlaidos ,Apskaita / Accounting ,Ilgalaikis materialus turtas ,Repair - Abstract
Sudėtingo verslo valdymo ir konkurencingos rinkos sąlygomis, esant dideliam informacinių ryšių srautui nuolat didėja rizika dėl nekvalifikuotų, neracionaliai paremtų sprendimų. Norint padidinti įmonių veiklos veiksmingumą ir pelningumą, reikia priimti optimalius sprendimus, kuriems patikimą informaciją turi teikti finansinė apskaita ir analizė, o taip pat ilgalaikio materialiojo turto apskaita ir analizė. Gera, paremta ir kiekybiniais metodais tvarka – tai veiksnys, palankus racionaliems sprendimams turto eksploatavimo, remonto ir rekonstravimo išlaidų pripažinime, jų apskaitoje ir analizėje. Straipsnyje nagrinėjamos ilgalaikio materialiojo turto remonto ir rekonstravimo išlaidų apskaitos nuostatos ir jų skirtumai finansinėje apskaitoje, Lietuvos Respublikos pelno mokesčio įstatyme, kituose normatyviniuose aktuose. Aptariami šių išlaidų pripažinimo klausimai, bei kiekybinių metodų vaidmuo šiame procese. Siūloma galima skaičiavimų tvarka, baze imant struktūrinius pokyčius identifikuojančius rodiklius. Acknowledgement of the costs of exploitation, repair and reconstruction of tangible fixed assets is a difficult task. It is one of many factors that demonstrate the importance of the issue in question. Accounting practice shows that the problem of accounting and analysis of tangible fixed assets has been solved one way or another; however, there is still a lack of research in the field. Various sources and normative acts give a very brief analysis of the issue, pay little attention to quantitative methods and possibilities to apply them. The aim of the article is to analyze the principles of accounting and analysis of the repair and reconstruction costs of tangible fixed assets and to establish a set of tools based on quantitative methods that may be helpful for the acknowledgement of the costs. The analysis proved that the regulations of Profits Tax Law of the Republic of Lithuania comply with the requirements of financial accounting. Absolute and relative indices of structural changes measurement help to identify the structural changes and their intensity from the perspective of various components of repair costs. Whereas general indices (chain index or basic index of structural changes) help to estimate the changes of overall repair value.
- Published
- 2008
41. New view on the analysis of enterprises activities
- Author
-
Brazaitis, Zenonas and Subačienė, Rasa
- Published
- 2006
42. AUDITO RAIDA LIETUVOJE: ETAPAI, SVARBIAUSI ĮVYKIAI IR DATOS.
- Author
-
MACKEVIČIUS, Jonas, SUBAČIENĖ, Rasa, and TAMULEVlČlENĖ, Daiva
- Subjects
- *
AUDITING policy , *ACCOUNTING policy , *ACCOUNTING , *TWENTIETH century , *ECONOMIC policy ,LITHUANIAN politics & government - Abstract
Development characteristics and stages as well as current issues of independent Lithuanian audit system are analysed in the article. The roots of independent Lithuanian audit system developed from revision and control of interwar and Soviet periods. The actual starting date of control in Lithuania may be considered the 20of February 1919, when the Council of Lithuania adopted the law on administering the National Audit Office. It clearly defined the activity of the National Audit Office which was to inspect the state‘s finances and assets. During the inter-war period the National Audit Office, Inspectorate for Institutions and Enterprises of Public Transactions, the Tax Department of Ministry of Finance, Revision Commissions of Municipalities, Revision Commissions of Public Limited Companies were engaged in Lithuanian control system. During the Soviet times, different types of control were apllied: party, national, departmental, internal economic, public, etc. The type of control most widely used was revision. The main goals of revision were to inspect how the material, labour and financial resources had been used and how the safety and use of socialist assets were ensured. After Lithuania regained its independence, most of the Soviet revisers successfully started working in newly established control system links, and some of them became succesfull auditors. After Lithuania regained its independence (11th of March 1990) an independent audit system was gradually established. Establishment and development of the system are discussed and distinguished in the article: the Lithuanian audit system establishment by the efforts of public figures (1990-1994); the Lithuanian audit system establishment by the efforts of the Government and the professional accounting and audit organisations (1995-1998); the Lithuanian audit system establishment with the guidance of the EU experts and by studying the experience of foreign countries (1999-2004); the integration of the Lithuanian audit system into the European audit system (2005-2010); the Lithuanian audit system inside the European audit system (2011-2016). Even though the Lithuanian audit system is already established and integrated into the EU audit system, there are still many issues that independent Lithuanian auditors and their clients face. The most important ones are as follows: professional abilities of auditors, meeting the clients' expectations, the quality and prices of audits, competition trying to conquer audit market, the issues of mutual understanding and cooperation between the audit academics and practitioners. It is necessary to analyse, evaluate and solve them. [ABSTRACT FROM AUTHOR]
- Published
- 2017
43. Methodics of the analysis of expenditure of labour
- Author
-
Mackevičius, Jonas and Subačienė, Rasa
- Subjects
Lietuva (Lithuania) ,Expenditure of labour ,Ekonominis reguliavimas ,Rate of expenditure of labour ,Darbas / Labour. Work ,Economic regulation - Abstract
Darbo sąnaudų analizė yra reikšminga ir problemiška mokslinių tyrimų sritis. Tai lemia šių sąnaudų pobūdis, ku¬ris turi mažiausiai du aspektus: vienas yra veikiamas samdomų darbuotojų siekio gauti kuo didesnį atlygį už savo tiekiamas paslaugas, kitas - darbdavių noro kuo labiau sumažinti su darbuotojų išlaikymu susijusias išlaidas. Todėl straipsnyje nagrinėjama darbo jėgos išlaikymo kainos problema, kurios sprendimui siūlomi taikyti darbo sąnaudų įvertinimo bei minimalios darbo sąnaudų santykio su visomis sąnaudomis ribos nustatymo metodai. Tyrimo tikslas - įvertinti, kokia dalis visų pajamų tenka darbo sąnaudoms, ir nustatyti darbo sąnaudų santykio su visomis sąnaudomis ribą, sąlygojančią planuojamą įmonės veiklos pelningumo lygį. Šiam tikslui pasiekti darbe buvo iškelti tokie uždaviniai: • Ištirti darbo sąnaudų reikšmę. • Sudaryti moksliškai pagrįstus darbo są¬naudų įvertinimo matematinius algoritmus. • Nustatyti darbo sąnaudų rūšių santykio su visomis sąnaudomis minimalią ribą. Tyrimo objektas - Lietuvos ūkio įmonių finansinės ir statitistinės atskaitomybės ataskaitų rodikliai. The importance of the article is determined by radical changes in the Lithuanian economy during the last decade. Introduction of new economic regulation principles stimulated necessity to realize advanced reforms related to the adaptation of industrial and other economical branches in changing environment. These reforms were oriented towards dynamic growth of the national product, reduction of unemployment and efficient use of labour force. Successful implementation of the main economic reforms gave real chances to accelerate the process of Lithuanian integration into the EU and opened labour perspectives in the common European space. Growing competition, limitation of resources and changing market constantly require looking for optimal industrial and service branches’ management forms based on advanced science. For successful development of the Lithuania’s economy and maximum satisfaction of gowning needs of the population and all economical branches a systematically increase of quality and quantity of products and services provided is indispensable. However, needs cannot be satisfied without expenditures which appear in every branch of business. Different decisions mostly depend on the amounts of input required. Estimation of expenditure will prove for itself if the final output is equal to the objectives. In order to evaluate expenditure of labour, it is recommended to estimate the rate of revenue which shows what amount of revenue is earned by one litas. The calculation formula is suggested.
- Published
- 2005
44. Evaluation of social, economic and fiscal impact on incentives of personal taxation in Lithuania
- Author
-
Bikas, Egidijus, primary, Subačienė, Rasa, additional, Astrauskaitė, Ieva, additional, and Keliuotytė-Staniulėnienė, Greta, additional
- Published
- 2014
- Full Text
- View/download PDF
45. Impact of Lithuanian tax reform to companies results
- Author
-
Kalantaitė, Jovita, primary and Subačienė, Rasa, primary
- Published
- 2014
- Full Text
- View/download PDF
46. EVALUATION OF THE PERSONAL INCOME PROGRESSIVE TAXATION AND THE SIZE OF TAX-EXEMPT AMOUNT IN LITHUANIA
- Author
-
Bikas, Egidijus, primary, Subačienė, Rasa, additional, Astrauskaitė, Ieva, additional, and Keliuotytė-Staniulėnienė, Greta, additional
- Published
- 2014
- Full Text
- View/download PDF
47. Income tax and average gross earnings in some states
- Author
-
Subačienė, Rasa
- Subjects
Mokesčiai / Taxation ,Lietuva (Lithuania) ,Gyventojai / Population ,Nacionalinė sąskaityba. Pajamos / National accounts. Income ,Darbo apmokėjimas / Remuneration of work ,Vengrija (Hungary) ,Japonija (Japan) ,Vokietija (Germany) - Abstract
Didžiąją dalį šalies nacionalinio biudžeto mokestinių pajamų sudaro pridėtinės vertės bei fizinių asmenų pajamų mokesčiai. Fizinių asmenų pajamų mokestis yra svarbiausias ir sudėtingiausias. Jis turi didelės įtakos valstybės pajamoms formuoti. Be to, jis atlieka labai svarbią pajamų perskirstymo funkciją. Straipsnio tikslas yra palyginti fizinių asmenų pajamų mokestį (FAPM) ir vidutinį darbo užmokestį Lietuvoje, Estijoje, Vengrijoje, Japonijoje ir Vokietijoje. Mokesčio tarifas priklauso nuo šalyje vykdomos socialinės, ekonominės politikos. Jis įvairiose valstybėse svyruoja – nuo 19 proc. iki 53 proc.: Lietuvoje – 33 proc., Estijoje – 26 proc., Vengrijoje – nuo 2 5 proc. iki 40 proc., Vokietijoje – nuo19 proc. iki 53 proc. Visose šalyse taikomas neapmokestinamas minimumas. Lyginant didžiausią ir mažiausią darbo užmokestį, ryškiausias skirtumas pastebimas Latvijoje – 442 LVL, t. y, didžiausias darbo užmokestis yra 6,2 karto didesnis už mažiausią, Lietuvoje –1864 Lt, arba 4,7 karto. Tiriant vidutinį mėnesinį darbo užmokestį ir mokesčių tarifus, reikėtų aptarti ir realųjį darbo užmokestį, kuris rodo gyventojų perkamąją galią. Vokietijoje realus darbo užmokestis, išreikštas procentais, palyginti su ikiataskaitiniais metais, tendencingai didėjo. Tranzitinės ekonomikos šalyse dinamiškiausi buvo 1993–1995 m. Vengrijoje 1993–1994 m. realusis darbo užmokestis pakilo 11,1 proc., Estijoje – 23,9 proc., Lietuvoje – 50,8 proc. State tax system is a complicated aggregate. Income tax is the most important constituent. The article deals with the analysis of interaction between the income tax and average monthly gross earnings. The author compares average monthly gross earnings with the smallest and biggest monthly gross earnings in such countries as Lithuania, Estonia, Latvia, Japan and Hungary. The indices of real earnings are presented in the article as well.
- Published
- 2001
48. NET PROFITABILITY ANALYSIS OF TRAVEL ORGANIZERS AND TRAVEL AGENCIES
- Author
-
Subačienė, Rasa, primary and Senkus, Kastytis, additional
- Published
- 2013
- Full Text
- View/download PDF
49. ĮMONIŲ BIUDŽETAI: PRINCIPAI, PRAKTIKA, KLAIDOS.
- Author
-
MACKEVIČIUS, Jonas, SUBAČIENĖ, Rasa, and TAMULEVIČIENĖ, Daiva
- Abstract
There is noted in the article, that well-balanced planning and control system of the company's activity processes and results is an important company's management instrument in all management levels which allows to reduce activity uncertainties and to seek the set goals. Budgets play an important role in this system. The main aim of the budgets is to coordinate and balance all activity fields of the company in order to guarantee profitability of the activity and the most effective usage of resources. Budgets aid not only to balance the goals and tasks of the company but also — during the budget formation process — to form the longterm activity tactics and strategy of the company and to increase personal responsibility of all employees. It is crucial to formulate the budget formation principles because they have not only theoretical but also practical significance. Various high-quality budgets may be established only in accordance with certain principles. By applying them, executives may make appropriate management decisions that ensure good financial results, activity development and continuity of the company's activity. During the budget formation process, it is proposed to follow these principles: cost - benefit, periodicity, reasonableness, compatibility, flexibility, comparison, fixity, continuity, responsibility and substance over form. The essential attitudes of these principles are examined in the article. Depending on the company size, organizational structure, activity organization and other features the budgets may differ significantly and may have various objectives. Operating and financial budgets have the highestpractical importance. [ABSTRACT FROM AUTHOR]
- Published
- 2016
50. LIETUVOS MIŠKŲ URĖDIJŲ MIŠKŲ FINANSINĖ APSKAITA: AKTUALIJOS IR PERSPEKTYVOS
- Author
-
Budrionytė, Ramunė, primary, Kazlauskienė, Laimutė, additional, and Subačienė, Rasa, additional
- Published
- 2012
- Full Text
- View/download PDF
Catalog
Discovery Service for Jio Institute Digital Library
For full access to our library's resources, please sign in.