Sertifikuota kokybės vadybos sistema, atitinkanti LST EN ISO 9001:2001 standarto reikalavimus užtikrina valdymo kokybę, tačiau ne viena Lietuvos bendrovių, gavusi ISO 9001 sertifikatą, jį traktuoja kaip produkto (paslaugos) kokybės įrodymą, be to, ISO 9001 ženklą pateikia prie produkto (paslaugos) ženklinimo ar aprašymo, kas yra griežtai draudžiama. Ši problema ir paskatino toliau plėtoti savo bakalauro baigiamąjį darbą ir rašyti šį darbą, kuriame nagrinėjama, ar sertifikuota valdymo kokybė tiesiogiai susijusi su produkto (paslaugos) kokybe bei kaip KVS įdiegimas tiesiogiai paveikia konkrečia bendrovę. Darbo tikslas – išanalizavus teorinius aspektus ištirti įdiegtos kokybės vadybos sistemos poveikį vadybos pokyčiams bei pačiam produktui AB „Kauno ketau liejykla“. Uždaviniai: 1. Atlikti mokslinės literatūros analizę kokybės vadybos sistemos įdiegimo bei sertifikavimo organizacijose klausimu; apibūdinti KVS integravimo su kitomis sistemomis galimybes, ypatumus ir naudą; įvertinti KVS privalumus ir trūkumus; ištirti pagrindines problemas, diegiant kokybės vadybos sistemą. 2. Apžvelgti kokybės vadybos sistemos gyvavimą Lietuvoje. 3. Paaiškinti atlikto tyrimo eigą ir metodus, kurie buvo naudojami tyrime. 4. Išanalizuoti vienos bendrovės įdiegtos kokybės vadybos sistemos įtaką produkto bei valdymo kokybės pokyčiams. Darbo objektas – bendrovės KVS. Hipotezė – kokybės vadybos sistemos įdiegimas bendrovėje neužtikrina produkto kokybės. Tyrimo metodai: mokslinės literatūros... [toliau žr. visą tekstą] / The aim of my work – to analyze what influence QMS has upon organization management changes and product changes. The target of my work – Quality Management System of organization The structure of this work. There are three chapters, which has their own sections. The work contains 76 pages. There are 30 pictures and 9 tables. Certified Quality Management System (QMS) secure management quality, but many Lithuanian companies, treat it as proof of product (service) quality. This problem was a stimulus why I decided to write this work in which will be researched: if QMS directly connected with the product (service) quality. Using researches and organizations’ in-side and out-side information I have done QMS functional analysis in Lithuanian organization AB “Kauno ketaus liejykla”. The accomplished research and analysis proved once again that implemented and certified Quality Management System (QMS) in the company is capable of guaranteeing the quality of management but not that of the product or service. QMS systematizes management of the company. Customer satisfaction with final product (service) is influenced only by the approach and performance of top management and personnel of the company. Therefore the equal sign between ISO 9001 certificate and quality of the product (service) would be incorrect. Quality of the product (service) best can be achieved applying two different types of standards simultaneously: Product Standards (technical specifications) and Quality Management... [to full text]

Magistro baigiamasis darbas sudarytas iš trijų pagrindinių dalių. Pirmoje dalyje analizuojami teoriniai vidaus medicininio audito sveikatos priežiūros įstaigose aspektai bei modeliai, nagrinėjamas vidaus medicininio audito teisinis reglamentavimas Lietuvoje. Antroje dalyje analizuojama VšĮ Respublikinės Panevėžio ligoninės vidaus medicininio audito veikla 2010 – 2013 m., jos organizavimas ir vykdymas. Trečiojoje darbo dalyje įvertinama vidaus medicininio audito veikla Respublikinėje Panevėžio ligoninėje vidaus medicinos auditorių ir konsultantų požiūriu. Magistro baigiamojo darbo pabaigoje, remiantis vidaus medicininio audito 2010 – 2013 m. veiklos analize ir kokybinio tyrimo rezultatais, pateikiamos išvados ir rekomendacijos Respublikinės Panevėžio ligoninės vidaus medicininio audito veiklos gerinimui. / The Master’s Thesis consists of three basic parts. In the first part theoretical aspects and models of internal medical audit in health care institutions are analysed. The first part also deals with legal regulation of internal medical audit in Lithuania. In the second part organization and implementation of internal medical audit activity in the Public Institution Panevėžys Republican Hospital during the period of 2010 – 2013 is analysed. In the third part of the Thesis internal medical audit activity in the Public Institution Panevėžys Republican Hospital is evaluated at the approach of internal medical auditors and consultants. Following the analysis of the internal medical audit activity of 2010 – 2013 and the results of the qualitative research, in the final part of the Master’s Thesis conclusions and recommendations for the improvement of internal medical audit activity in the Public Institution Panevėžys Republican Hospital are presented.

Study analyzes the question of staff documentation administration: inadequacies are detected in Lithuanian enterprises and establishments that are relative to law acts regulating labour law. Peculiarities and factors that ease or aggravate the labour of staff are also detected. Gaining the goals of study the nonfiction about staff management, administration, and audit was examined. After nonfiction and the requirements of law acts concerning labour intercourse examination a table ant the chart of data that is used in staff documents is made. Furthermore comparative analysis of administration peculiarities is accomplished in public and private sectors. The requirements of labour law acts are explored. Much attention is focused on exploring the frequent breaches in enterprises and establishments of Lithuania. Questionnaire revealed: • Factors mostly disturbing administrative work, • Factors mostly easing staff work, • Electronic devices mostly used by enterprises workers for staff needs, • Etc. The analysis of questionnaire is throughout. The matrix of factors mostly creating the risk to staff administration is made.

Raktiniai žodžiai: veiklos auditas, sporto mokymo įstaigos, sporto sistema, viešosios institucijos. Darbo objektas: SMĮ veiklos auditas. Darbo tikslas: ištirti SMĮ veiklos audito patirtį, siekiant įvertinti jų atitikimą viešųjų institucijų funkcijoms. Darbo uždaviniai: 1. Apibrėžti veiklos audito sampratą, atskleidžiant jos kompleksiškumą ir identifikuoti turinį. 2. Identifikuoti veiklos audito etapus ir atskleisti kriterijų ypatumus viešųjų institucijų vertinimo kontekste. 3. Pristatyti Lietuvos sporto sistemos valdymą ir atskleisti SMĮ kaip viešųjų paslaugų tiekėją. 4. Atlikti SMĮ uždavinių atitikties veiklos rezultatams vertinimą. SMĮ yra sporto sistemos dalis. Tai valstybinės įstaigos, teikiančios viešąsias paslaugas ir yra atsakingos už kuo didesnį fizinio aktyvumo skatinimą bei saugaus, sveiko ir produktyvaus gyvenimo stiliaus poreikio formavimą ir plėtojimą. Šių įstaigų veiklos auditas prisideda prie atskaitingumo ir skaidrumo, kaip fundamentalių kiekvienos valstybės demokratinių vertybių, būtinų užtikrinant teisingą viešųjų lėšų valdymą piliečių ir mokesčių mokėtojų vardu. Darbe, taikant turinio analizės metodą, analizuojamos Kauno ir Vilniaus miestų 2006 m. ir 2010 m., iš viso 6 SMĮ, veiklos audito ataskaitos. Tyrimas atliktas metaanalizės pagrindu, t. y. vadovaujantis jau užbaigtų tyrimų analize bei jau atliktų įvertinimų įvertinimais. Siekiant gauti kuo išsamesnę informaciją veiklos audito vertinimui, duomenų rinkimo metodu buvo pasirinktas ir pusiau... [toliau žr. visą tekstą] / Keywords: performance audit, sport education organizations, sport system, public institutions. The object of the research: sport education organizations performance audit. The aim of the research: to investigate sport management organizations experience, aiming to evaluate their compliance with public institutions functions. Work tasks: 1. To determine the definition of performance audit by dislosing it‘s complexity and to identify it‘s content. 2. To identify stages of performance audit and to disclosure the peculiarities of criteria in the evaluation of public institutions. 3. To present the management of Lithuanian sport system and to disclosure sport education organization as public services provider. 4. To evaluate sport education institutions tasks compliance with activity results. Sport education institution is a part of sport system. That is state institutions, providing public services and are responsible for the promotion of physical activity, safe, healthy and productive life style formation and development. The activity audit of these institutions contributes to the accountability and transparency as to fundamental democratic values of each state, what is necessary to ensure the correct management of public money of citizens and taxpayers behalf. In this work, using method of content analysis, Kaunas and Vilnius cities sport education organizations activity audit reports of the year 2006 and of the year 2010 are analyzed, total 6 reports. Research was carrried... [to full text]

Šiame darbe yra atskleidžiama ir analizuojama audito pasiūla tenkanti kapitalo rinkoms, nagrinėjama jos nepakankamumo problema. Darbo tikslas yra, įvertinus globalius audito pasiūlos pokyčius ir jų įtaką kapitalo rinkoms, atlikti audito pasiūlos ir auditoriaus pasirinkimo veiksnių Baltijos šalių kapitalo rinkoms tyrimą. Darbas skirstomas į tris pagrindines dalis. Pirmojoje dalyje apibūdinamas auditoriaus vaidmuo bei jo reikšmė ekonomikai, atskleidžiamas sisteminės rizikos, kylančios iš audito rinkos pasiūlos nepakankamumo, mastas, aptariamos pagrindinės priežastys, lemiančios esamą audito pasiūlos struktūrą. Antrojoje darbo dalyje analizuojamas darbo objektas – išorinio nepriklausomo finansinio audito pasiūla kapitalo rinkoms, pateikiama darbo tyrimo metodologija. Trečiojoje darbo dalyje aprašomi atlikto tyrimo rezultatai, iškeltų darbe hipotezių tikrinimas, pateikiamos rekomendacijos tyrimo metu nustatytose probleminėse srityse bei tyrimo rezultatų taikymo ir tyrimo plėtotės galimybės. Gauti darbo rezultatai parodė, jog audito rinkos koncentracija visose trijose Baltijos akcijų biržose yra aukšta ir kelia sisteminės kapitalo rinkų rizikos pavojų. Pagrindiniais auditoriaus pasirinkimo veiksniais buvo priimti audituojamos įmonės dydis bei kapitalo kilmė. / This paper discloses and analyses the audit supply for the capital markets and examines its insufficiency problem. The aim of this paper is to evaluate the global changes in the audit supply and to perform a research of audit supply and influencing factors when choosing the auditor in the capital markets of Baltic countries. The paper consists of three main parts. The first part presents the role of the auditor and its significance to the economy, the extent of the systemic risk entailed by the insufficiency of the audit supply, discusses the main causes of the current structure of the audit market. In the second part of this paper the external independent financial audit supply for the capital markets, which is the object of this paper, is analyzed. Also, the research methodology is presented. In the third part of this paper the results of the research and hypothesis testing are presented. It also provides the guideline on the identified problem areas as well as applicability and development capabilities of the research made. The main conclusions showed that the audit market concentration in all three Baltic stock exchanges is high and poses a systemic risk to the capital markets. The key factors when choosing the auditor in the capital markets of Baltic countries is the size and the capital origin of the company.

Analyzing scientific and normative literature and making an empirical research in Lithuanian companies of trading and audit, it is set the particularities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems. The object of research – accounting and audit of goods. The aim of research – systematize, ground and to offer decisions for improvement of accounting and audit of goods after analyzing various aspects of accounting and audit of goods theoretically and practically. The main tasks: 1)after explore scientific and normative literature of subject-matter, to define conception of goods in accounting and audit, to concretize tasks of audit of goods, and to substantiate importance of inventory in accounting and audit of goods; 2)to determine main requirements for accounting of goods and applied principles of accounting; to analyze practical possibilities and difficulties of their application; to analyze regulatory system of accounting goods in Lithuania; 3)following results of performed empiric research of accounting of goods as well as analysis of scientific and normative literature, to determine reasons of choosing methods of valuation of goods and ways of accounting as well as problems of their application and to offer possible methods of solving problems; 4)after studying scientific literature about to determine possible problems of audit and to offer ways of their solving; 5)to create model of sequence of performing audit of... [to full text]

Pastaruoju metu vidaus audito funkcijoms įmonėse yra skiriamas vis didesnis dėmesys tiek visame pasaulyje, tiek ir Lietuvoje. Tai susiję su tuo, kad Lietuvos įmonės yra vis daugiau įtraukiamos į pasaulinius integracinius procesus. Jų veikla turi atitikti pasaulinius reikalavimus ir standartus. Tam įmonės turi sukurti tinkamą vidaus kontrolės sistemą. Įmonės vidaus kontrolės sistema - tai įmonės koordinuotos priemonės ir būdai, padedantys išsaugoti įmonės turtą, užtikrinti bei patikrinti apskaitos duomenų teisingumą, padidinti veiklos efektyvumą ir garantuoti numatytą valdymo politiką. Vidaus kontrolės sistemos funkcijas gali padėti gerinti vidaus audito tarnybos. / Internal auditor is new profession in Lithuania. It necessary sometimes to prove ti enterprises management benefits of internal audit. In the research are internal audit and internal control system identify problems and independence problems of internal auditors. Suggestions of how to make better the existing condition ant to spread of internal audit are presented at the research too. It can be established by results of made empirical analysis, that the part of enterprises are not making plans of the year, appearing troubles in relations with management, sometimes management ignore recommendations of internal auditors and other. But it can be appreciated positively, that part of average and big enterprises understood benefits provided by internal audit and established the internal audit service. / Heutzutage wird immer mehr Aufmerksamkeit den Internen Revision im Unternehmen, sowohl in der ganzen Welt als auch in Litauen geschenkt. Das ist damit verbunden, dass die litauischen Unternehmen immer mehr in die Prozesse der Weltintegration miteinbezogen werden. Die Tatigkeit muss den Weltanforderungen und den Standards entsprechen. Daruber hinaus mussen die Unternehmen ein System der inneren Kontrolle aufbauen. Solche Systemfunktionen konnen durch den Dienst des Innenaudits verbessert werden.

Magistro baigiamajame darbe išanalizuota į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos AAI, įvertintas Europos AAI atstovų požiūris į veiklos audito specialistų sertifikavimo galimybę. Pirmoje darbo dalyje atskleista veiklos audito samprata, vieta ir reikšmė audito sistemoje, Europos AAI veiklos audito raida bei esminiai veiklos audito bruožai. Antroje dalyje atskleista veiklos audito specialistų samprata, kompetencija ir strateginiai individo kompetencijos tobulinimo būdai. Trečioje dalyje nustatomi į veiklos audito specialistus nukreiptos kompetencijos elementai: asmeninės savybės, žinios ir įgūdžiai, išsilavinimas, darbo patirtis, audito patirtis, auditorių mokymai. Ketvirtoje dalyje įvertinami į veiklos audito specialistų veiklą nukreipti kompetencijos elementai bei palyginamas šių kompetencijos elementų pripažinimas Europos AAI, nustatomi Europos AAI atstovų požiūriai į veiklos audito specialistų sertifikavimo galimybę. / The goal of master’s thesis is to analyse performance audit specialists competence, its content which is pointed to their activity, appreciation by Europe’s SAI and evaluate Europe’s SAI representatives attitude towards the possibility to certificate the performance audit specialists. In the first part of master’s thesis performance audit conception, its place and significance in the audit system, Europe’s SAI evolution of performance audit and fundamental performance audit features are revealed. In the second part of master’s thesis author unclosed the conception of performance audit specialists, competence and strategic individual competence development methods. In the third part of master’s thesis it is determined the performance audit specialists competence elements of content: personal features, knowledge, skills, background, work experience, audit work experience, auditor’s education. In the fourth part of master’s thesis the author evaluated performance audit specialists elements of competence and compared appreciation of these competence elements by different Europe’s SAI, defined Europe’s SAI attitudes towards the possibility to certificate performance audit specialists.

The object of research – goods. The subject of research – accounting and audit. The purpose of research – to review and analyze the main peculiarities of accounting and audit of goods, to describe, analyze and interpretate the problems of accounting and audit of goods, to offer the solution of those problems. The main tasks: �� to analyze the organization of accounting of goods and main innovations regulation in accounting of goods; • to research the problems of rating and valuation of goods; • to analyze the peculiarities of methods of good’s sale; • to make a research in Lithuanian companies and to analyze practical use of methods of accounting of goods; • to set the problems of rating and valuation methods, principles of good’s sale and to set the purposes of chose of them in Lithuanian companies, to offer the solution of those problems; • to research the main tasks and procedures audit of goods; • to analyze the sequence of audit of goods; • to make verification of the audit of goods in N company; • to set the main problems of the audit of goods and offer the solution of those problems. The methods of research – logical analyze, synthesis, comparison, observational and descriptive methods. Analyzing economic, scientific and law literature and making an empirical research in Lithuanian companies, it is set the particularities and peculiarities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems.

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems.