Gamybos įmonės finansinių rezultatų apskaita
LTStraipsnyje aptariami svarbiausi gamybos įmonės finansinės apskaitos procesai, atliekama finansinių rezultatų analizė. Finansinių metų procedūros padeda parengti finansines ataskaitas apie įmonės veiklą ir jos rezultatus. Pasibaigus finansiniams metams, uždaromos pajamų ir sąnaudų sąskaitos ir apskaičiuojamas uždirbtas pelnas arba patirti nuostoliai, sušaukiamas visuotinis akcininkų susirinkimas, kuriame patvirtinamas metinių finansinių ataskaitų rinkinys bei paskirstomas pelnas. Pagal finansinių ataskaitų duomenis atliekama rodiklių analizė. Finansinė analizė padeda įvertinti esamą situaciją ir ateities perspektyvas, atskleisti veiksnius, kurie stabdo veiklos efektyvumą. Pagrindiniai žodžiai: finansiniai rezultatai, apskaita, pelnas, nuostoliai.
ENFinancial results, during the reporting period gains or losses. The most common financial year begins on 1 January and ends on 31 December, and after, the financial report. During the period, the current economic events and transactions recorded on the supporting documents, which shall be drawing up for the period systematized and reports. Financial performance accounting allows you to determine whether the company showed a profit or loss. The analysis of these results to assess whether the decisions were correct. The results of the financial analysis helps to assess the current situation and future prospects. In performance, it is important to know the income and expenses accounting policy. The production company's accounting policies revenue are recognizing in accordance with the accrual basis shall be recorded when they are recognizing. Are not recognizing as income to the advances and prepayments. The fair value of the proceeds shall be assessing. Expenses shall be recognizing in accordance with the principles of accrual and comparison in the accounting period in which the related revenue is earning. Costs shall be assessing at fair value. In order to get the exact and correct results it is necessary to comply with the company's accounting procedures laid down. To that end, the inventory is carried out, the actual results of the adjusted account balances, review documents, and can therefore be errors are present and may alter the results. After all the adjustments, sealed in the income and expenditure account. Following a three-year production company financial reports, it can be saying that the company has developed rapidly in the year 2013-2015. It shows through the 2013-2015 years of increased sales volume. Growth in sales volumes, an increase in net profits, which accounted for during the analysis period from 18 to 28 percent of the sales revenue.Net profit decreased by 2015, and the reason for this is the decline in financial investment income. The Bank's decreasing due to costs, fines and interest costs, the negative influence of currency exchange, and other financial and investment costs. Should the company more profits to shareholders has a higher return Each year, the allocation of the net profits earned by the company in accordance with its needs, the payment of dividends to shareholders.
