Šio darbo tikslas pateikti galimus sprendimus UAB „Omniteksas“ veiklos išlaidų optimizavimui, remiantis valdymo apskaitos principais. Darbo uždaviniai: 1. Atlikti UAB „Omniteksas“ vidinių bei išorinių veiksnių analizę ir iškelti bendrovės problemą finansinių aspektu. 2. Atlikti UAB „Omniteksas“ įmonės išlaidų optimizavimo empirinį tyrimą. 3. Pateikti vadybinius sprendimus UAB „Omniteksas“ veiklos išlaidoms optimizuoti, remiantis valdymo apskaita. Bakalauro baigiamasis darbas susideda iš trijų dalių. Pirmoje darbo dalyje pateikta bendra informacija apie bendrovę UAB „Omniteksas“ bei aprašyta esama įmonės vidinių ir išorinių veiksnių situacija. Analizuojant išorių veiksnius – pateikta rinkos augimas bei dydis, trikotažo gaminių rinkoje Lietuvoje bei Skandinavijos šalyse. Šiai rinkai turi įtaka ne tik ekonomikos aplinka, bet ir kitos makroaplinkos. UAB „Omniteksas“ siekia ko aukštesnės kokybės savo gaminiaims, taip pat atsižvelgia į aplinkos apsaugą. Norint, iškelti problemą buvo atlikta SWOT analizė kuri padėjo identifikuoti problemą. Iškeltai problemai išnagrinėta valdymo apskaitos teorija. Antroje dalyje aprašytas empirinis tyrimas. Pateikiami tyrimo duomenys, kurie buvo surinkti iš bendrovės finansinio skyriaus, pagrindinis dokumentas buvo „Didžioji knyga“ 2006-2008 metų. Surinkti duomenys buvo suklasifikuoti pagal gamybines ir negamybines išlaidas, jos dažnai vadinamos veiklos išlaidomis. Toks išlaidų suklasifikavimas leido išanalizuoti veiklos išlaidas, kurias UAB... [toliau žr. visą tekstą] / The purpose of the work is to give possible solutions how optimize operating cots for Joint-stock company „Omniteksas“ in virtue of the principles of management accounting. The task of this work: 1. To accomplish the Joint-stock company „Omniteksas“ analysis of internal and external factors. 2. To accomplish empirical resarch of UAB "Omniteksas" Operating Costs' Optimization. 3. To propose how to optimize operating costs of for -stock company „Omniteksas“, by the management accounting. The final bachelor work consists of three parts. In the first part of work the general information about the company „Omniteksas“ is represented and current internal and external firm situation is described. Analyzing external factors there were proposed the market growth and size of tricot market in Lithuanian and Scandinavian countries. The influence on this market comes nor only from economic environment but also from other environments. Their aspiration is for high quality to the tricot and they care for environment protection. To identify the main problem the SWOT analysis was done and the theory of managerial accounting was analysed. In the second part consists of an empirical resarch. The data for this research was taken of the company’s financial department, the main paper was “Big book” of 2006-2008. All the information about costs was classified to production and nonproductive costs, which are often called operating cots. This classification let us to analyze the operating... [to full text]

Cost classification and models creation is very important for controlling in every company.

The subject of the research is production costs classification used in the Lithuanian manufacture enterprises and farmers’ farms. The goal of the work is to reason the expedience of selection of the classification features in practice and to measure the adaptation opportunities of the selected classification features in the Lithuanian enterprises and farmers’ farms, after the costs classification potential have been analysed. The tasks are as follows: 1) to analyse the principle of production costs and classification potential, and to reason the expedience of selection of the classification features; 2) to analyse individual types of costs according to the selected classification features; 3) to check and measure the adaptation opportunities thereof in practice. The research methods include the logical analysis of economic literature containing comparison and summarizing of theoretical statements. The practical experience of costs classification gained in the Lithuanian manufacture enterprises and agricultural partnerships has been analysed using the method of analysis and synthesis. The results of the research have been described using the methods of comparison and summarizing the outcome, as well as the monographic method of analysis. After having analysed the principle of costs and classification potential thereof with regard to the objectives set in the area of cost accounting, the selected costs classification features are introduced in the work, which are essential in... [to full text]