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Type of publication: journal article
Author(s): Mackevičius, Jonas;Valkauskas, Romualdas
Title: Atsargų kompleksinės analizės metodika
Other Title: Methodic of complex analysis for the inventory
Is part of: Science and studies of accounting and finance: problems and perspectives, 2012, vol. 8, no. 1, p. 148-153
Date: 2012
Keywords: Atsargos;Žaliavos ir komplektuojamieji gaminiai;Pagaminta produkcija;Finansinė analizė;Reserves;Financial analysis;Raw materials and the supplied products
Abstract: Straipsnyje pateikiama autorių parengta atsargų kompleksinės analizės metodika. Ji apima: atsargų sudėties, struktūros, dinamikos, įvertinimo, įkainojimo, apyvartumo ir pelningumo analizę. Aptarta svarbiausių atsargų straipsnių – žaliavų ir komplektuojamųjų gaminių bei pagamintos produkcijos analizės nuoseklumo klausimai. Parengta Du-Ponto piramidė atsargų pelningumo veiksniams nustatyti. Rekomenduojama atsargų analizės metodika gali pasinaudoti įmonių buhalteriai, finansų analitikai, auditoriai ir kiti specialistai atliekantys finansinę analizę.
All companies are carrying out their businesses in inventory. The financial condition and operating results depend on the size, composition, structure, condition, turnover and profitability of companies. It is therefore very important to analyze the inventory, but a consistent methodology for the analysis has not been developed yet. This thesis recommends methods for complex analysis of inventory. It is proposed to perform the following steps in sequence: analysis composition and changes the inventory; analysis structure and dynamics the inventory; analysis assessment and price the inventory; analysis sourcing raw materials and the supplied products; analysis consumption of raw materials; output analysis; analysis turnover the inventory; analysis profitability the inventory. All stages of the analysis used are of various types: vertical, horizontal, relational, operational, retrospective, prospective, etc. Systematic assessments methodic of complex analysis for the inventory can help to reveal their use and increase the profitability of reserves.
Appears in Collections:Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos / Science and Studies of Accounting and Finance: Problems and Perspectives 2012, vol. 8, no. 1

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