Bakalauro baigiamajame darbe analizuojama UAB „Televizoriai“ patirtos sąnaudos. Darbas sudarytas iš dviejų dalių – teorinės ir tiriamosios. Teorinėje darbo dalyje, remiantis lietuvių ir užsienio autorių moksline literatūra, apžvelgiama sąnaudų esmė, jų klasifikavimas ir požymiai, sąnaudų analizės būtinumas ir kryptys, išlaidų apibūdinimas, reikšmė bei klasifikacija išlaidų skirstymas ir reikšmė tiriant sąnaudas, sąnaudų mažinimo galimybės. Tiriamojoje darbo dalyje pateikiama UAB „Televizoriai“ charakteristika, valdymo struktūra, pardavimo rinka ir pristatoma gaminama produkcija, atlikta išsami gaminamos produkcijos savikainos analizė už 2005-2009 metus. Nustatyti sąnaudų mažinimo rezervai, pateiktos išvados. / The aim of bachelor thesis is to analyze the costs of true partnership of Ltd „Televizoriai“. The work composed of two parts – theoretical and research. In the theoretical part of the work, based on the Lithuanian and foreign literature, the significance definitions of outlay and cost are described, also their classification and value, the importance of outlay analysis, the opportunities of outlay reduction. In the research part of the work provided the Ltd “Televizoriai” characteristic, structure of management, sales dynamics. Production cost of 2005 – 2009 are properly submitted and analyzed. Determined the alternative for reduction of manufacturing cost, findings are submitted.

Master’s thesis deals with the evaluation of investments efficiency in company. The first part of thesis summarizes theoretical piece of knowledge from area of evaluation of investments efficiency, describes the order evaluation of projects and methods used by evaluation. In next chapters thesis deals with the planned investment project in the concrete company, his characteristic and subsequently evaluate his efficiency. Outcome of thesis is formulation of proposal advices.

The very important instrument of public policy is a public budgets system, which is one of the most significant parts of the budgetary scale. Public budget performs an allocation, redistribution and stabilization function and as an account balance it balances ordinary and capital incomes and outlays. Public budget consists of state budget and municipal authorities budget. Nowadays most of European public budgets are deficient. Fiscal deficit is a result of a short-term imbalance. In the Czech Republic the public budgets have been deficient since 1996, when the balance of public incomes and outlays was -11,5 milliard CZK. After the admission of the Czech Republic to the European Union the public deficit within convergence criteria has been still declining under the norm of 3 % GDP. In order to public budgets deficit reducing the public finances reform is in progress in the Czech Republic. Its integral part is a fiscal reform with objective to transfer a tax load from direct taxes to indirect taxes and actively stimulate tax revenues of public budgets.