I n this master’s research project, there are defined long-term asset management (usage, accounting) problems, analysed and systematized aspects of theoretical and practical long-term asset management using laws and principles of Republic of Lithuania and opinions of Lithuanian and foreign authors. Moreover, there was analysed classification, purchasing, tariffing and pricing of long-term material asset in accounting and reparation, selling, transcription accounting using the example of JSC “Flamega”. In this paper there is given an analysis of long-term material asset composition, structure and dynamics. In addition, there are given calculations of long-term material asset profitability, net profitability, turnover, receptivity, renovation and others indicators and given their forecast for coming period. Hypothesized opinions of various authors were proved out, because results of research did not let identify bigger problems of long-term material asset management that affected success and work results improvement of analysed company.
Identifer | oai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2005~D_20050607_152428-79486 |
Date | 07 June 2005 |
Creators | Račiūtė, Raminta |
Contributors | Martišius, Stanislovas, Pabedinskaitė, Ona-Arnoldina, Simanauskas, Leonas, Mackevičius, Jonas, Šimaitytė, Diana, Tamošiūnas, Teodoras, Merkys, Gediminas, Ališauskas, Kęstutis, Siauliai University |
Publisher | Lithuanian Academic Libraries Network (LABT), Siauliai University |
Source Sets | Lithuanian ETD submission system |
Language | Lithuanian |
Detected Language | English |
Type | Master thesis |
Format | application/pdf |
Source | http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050607_152428-79486 |
Rights | Unrestricted |
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