Tvarumo apskaita ir valdymo kontrolės sistema

Abstract

Monografijoje pateikiama trumpa tvarumo apskaitos istorija, finansinės apskaitos transformavimo į tvarumo apskaitą pagrindai bei tvarumo ataskaitų teikimo gairės. Apžvelgiamas įmonės ekonominės pridėtinės vertės skaičiavimo modelis. Tikimasi, kad šie tyrimai suteiks galimybę įmonėms geriau suprasti tvarumo apskaitos metodus ir jų naudą. Tyrime pagrįstas valdymo kontrolės sistemos diegimo būtinumas ir organizavimas, pateikta lanksti įmonės organizacinė valdymo struktūra, atsakingųjų centrų formavimo metodika, kuri leidžia visiškai įtraukti į apskaitą tų centrų pajamas ir sąnaudas. Darbe įvertintas LR mokesčių sistemos efektyvumas ir sudaryta mokesčių sistemos vertinimo metodika, atliktas ES valstybių narių tarpusavio rezultatų palyginimas, įvertintas LR apmokestinimo principų pagrįstumas, nustatyti veiksniai, lemiantys mokestinių pajamų surinkimo sėkmę. Monografija skirta įvairių socialinių mokslų akademiniams darbuotojams, viešojo valdymo, vadybos ir administravimo specialistams praktikams, taip pat įvairių plačiosios visuomenės sluoksnių atstovams. Monografija gali būti naudojama įvairiose vadybos profilio studijose, taip pat sprendžiant daugelį praktinio pobūdžio viešojo valdymo ir jo tobulinimo klausimų.

This monograph has outlined many examples of using monetised information for sustainable decision making. Financial accounting concerns itself with internal economic, social and environmental activity that impacts stocks and flows by presenting monetised data in the Balance Sheet and Profit and Loss account respectively. Research linking accounting to the emerging concept of sustainability surfaced in the early 1990s and has received continuing attention in academic and professional accounting literature. This study tracks this brief history through to the release of the Sustainability Reporting Guidelines at the World Summit on Sustainable Development in August 2002, consolidating the various approaches into a sustainability accounting framework. The result is a comprehensive reporting model that presents an enormous challenge to business organisations, requiring a significant commitment of resources to achieve wi-despread implementation. Failure to meet this challenge enables business organisations to continue to avoid accountability for their continuing unsustainability. The paper concludes with a personal view as to how implementation of the sustainability accounting framework could proceed. Because of the way the Balance Sheet and P&L are framed for the investor, the social and environmental costs and benefits both internal and external are hidden. The different types of internal flows can be brought out by restating the P&L as Environmental or Social Value Added Statements. The external flows can be captured by extending the boundaries of the organisation and asking: how much would it have cost to avoid or restore the impacts over the period? This information can be presented in external accounts. The impacts which need to be avoided or restored are beginning to be understood for the environment. For the social side, the many different perspectives on a social ‘good’ or ‘bad’ impact can be approached using a stakeholder dialogue model. The internal stocks of social capital, indicating the competencies and capabilities of the organisation, are being valued by capital markets as the difference between book values and the market value of the company. There have been several approaches to allow managers to understand their intangible assets – including the Intangible Asset Monitor, brand valuation and a Return on Assets approach. This study includes theoretical substantiation of labor payment’s system. First part looks over the modern and classic models and forms of payments. The payment systems in United States, Western Europe countries and Lithuania are reviewed as examples. Lithuania proceeded fundamentally reorganise its economy from the centralised planning system to a market economy after the declaration of independence. A policy for centralised payment of wages went no further than the sphere of budget. Compensation for work is negotiable between the employee. That caused wide abilities to define different payment systems. Human resources and command work become much more important because of economy reorganisation also. The right definition of wages now plays big role in general business. The new model of payment’s system is based on contribution in command work defined by the method of priorities distribution. In this monograph are discussed the theoretical aspects of the understanding and necessity of the taxes, the principles of taxation and the possibilities of tax system evaluation. Lithuanian tax system is analyzed using the assessment of taxation principles. During this process were explored the revenues of 2010-2015 Lithuanian national budgets, tax collection capacity, elasticity of the tax system and different other aspects of this question. Moreover, the factors, which influenced discovered changes, were found out.