Magistro darbe nagrinėjami būsimi biudžetinių įstaigų finansinės atskaitomybės pokyčiai, susiję su vykdoma viešojo sektoriaus apskaitos ir finansinės atskaitomybės reforma. Šių pokyčių privalumai ir trūkumai aptariami tiek skirtingų pasaulio valstybių patirtimi, tiek pasirinktos konkrečios biudžetinės įstaigos pavyzdžiu. / The object of this research – financial reports in public sector. There is discussing about the budget institutions financial reports changes according to internationally accepted public sector accounting standards in the master thesis. Also there is mentioned about the practices of other countries of adopting international accounting standards in their own accounting systems. There is also represented the example of analysis how to fulfill financial statements in accordance with “X” budget institution real financial report’s data. At once there is talking about the advantages and disadvantages of fulfilling that financial reporting on public sector accounting standards basis.

The financial management of a company's activity is an inseparable part of effective government and rational decisions' admittance. The problem of a research is associated with the needs and possibilities of effective logistics financial management in a company. The baced on financial findings logistics decisions are effective and rational, but often companies do not have precise and necessary for logistics financial analyses data or financial management needs. The goal of this work is to make a research on the needs and possibilities of logistics financial management in a company and to offer precise financial analysis and the baced on it management, studies the possibilities of logistics financial management by using information of financial accountability, suggests effective, scholarly valid and practically popular methods of financial management, shows the schemes of financial analysis. The financially reasoned deciosions increase a potential of profitability and competitive ability. Therefore logistics financial management should be continuously improved, the conclusions of management effectiveness should be done by analysing financial results and evaluating the level of customers' satisfaction. The futher works associated with logistics financial management should be as follows: researches on logistics financial measures, possibilities and shortcomings of new financial management and information systems, disscussions in literature about companies, successfully... [to full text]