Pamatlīdzekļu uzskaite un analīze uzņēmumā „LT”
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Latvijas Universitāte
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Abstract
Maģistra darba temats-Pamatlīdzekļu uzskaite un analīze uzņēmumā „LT”
Darba hipotēze: pamatlīdzekļu uzskaites pilnveidošana palīdzēs uzņēmumam „LT” precīzāk novērtēt savu finansiālo stāvokli un viņa rīcībā esošos resursus.
Darba mērķis: izpētīt uzņēmuma „LT” pamatlīdzekļu uzskaiti un veikt to analīzi, lai izstrādātu priekšlikumus pamatlīdzekļu uzskaites pilnveidošanai.
Darba rezultāti: uzņēmuma „LT” pamatlīdzekļu sastāvā tiek iekļauti iegūldījuma īpašumi; neto apgrozījumā tiek uzrādīti ieņēmumi, kas neatbilst uzņēmuma statūtos noteiktajam pamatdarbības veidam; jāpiemēro pārvērtēšanas metode pamatlīdzekļu grupām, kurās pamatlīdzekļiem bilances vērtība ir nulle; ēkas uzskaitē netiek ņemts vērā tās ekonomiskais saturs. Darba sākumā izvirzītā hipotēze, darba gaitā tiek pierādīta.
Atslēgasvārdi: pamatlīdzekļu uzskaite, pamatlīdzekļu analīze
The theme of master’s thesis – Property, plant and equipment accounting and analyses in company „LT”. The hypothesis of theses: property, plant and equipment accounting improvement will help company „LT” accurately evaluate its financial condition and disposable resources. Thesis objective: to explore property, plant and equipment accounting of company „LT” and make analyses of it, in order to develop proposals to property, plant and equipment accounting improvements. Theses results: company „LT” property, plant and equipment consist of investment property; neto turnover indicate revenues, which diverge in articles of company’s established operating models; has to apply revaluation method for groups of property, plant and equipment, in which the balance value is zero; in accounting of building does not take into account the economic content. The hypohesis which where made at the begining of theses has been proved.
The theme of master’s thesis – Property, plant and equipment accounting and analyses in company „LT”. The hypothesis of theses: property, plant and equipment accounting improvement will help company „LT” accurately evaluate its financial condition and disposable resources. Thesis objective: to explore property, plant and equipment accounting of company „LT” and make analyses of it, in order to develop proposals to property, plant and equipment accounting improvements. Theses results: company „LT” property, plant and equipment consist of investment property; neto turnover indicate revenues, which diverge in articles of company’s established operating models; has to apply revaluation method for groups of property, plant and equipment, in which the balance value is zero; in accounting of building does not take into account the economic content. The hypohesis which where made at the begining of theses has been proved.