Finansinės analizės informacijos patikimumo nustatymo metodika

Abstract

Straipsnyje nagrinėjama finansinės analizės informacijos patikimumo svarba, jos naudojimas praeities ĮvadasFinansinė analizė -tai visapusis, objektyvus ir nuoseklus įmonės finansinės ir kitų su ja susijusių veiklų tyrimas siekiant padėti įmonės vadovybei priimti tinkamus valdymo sprendimus ir įgyvendinti numatytus tikslus. Finansinė analizė yra vienas iš objektyviausių būdų siekiant tinkamai įvertinti įmonės finansinę būklę ir veiklos rezultatus. Gerai atlikta finansinė analizė padeda nustatyti, ar praeityje priimti valdymo sprendimai buvo teisingi, ar dabartiniai valdymo sprendimai tinkamai pagrįsti, ar įmanomi logiški ir argumentuoti valdymo sprendimai dėl įmonės ateities perspektyvų. Finansinė analizė padeda atskleisti nemažai įmonės veiklos gerinimo rezervų, neretai parodo kryptį, kur, kokiame įmonės gamy-

Limitations and Application Possibilities of the Monetory Unit Audit Sampling Method: Theoretical Aspects

“…Investigations performed in different periods of time indicate that methods of statistical sampling in audit are applied insufficiently both in Lithuania and other countries. The data of audit surveys, which were performed in 2007, indicate that only 5.3% of Lithuanian auditors apply methods of statistical sampling (Mackevičius and Valkauskas, 2007). Very similar are the results of researches which were performed later.…”

“…Many authors agree that statistical sampling is based on scientific principles (Gavenda, 2001, Mackevičius andValkauskas, 2007). The main features of statistical sampling are as follows: the calculation of sample size and the later evaluation of sampling results is based on statistical and mathematical calculations.…”

“…However, this method undergoes some limitations, too. Many studies, such as the ones by Gavenda (2001), Mackevičius and Valkauskas (2007), Tatum (1986), Elder et al (2013) investigated the above mentioned method together with other methods of statistical sampling. The scientists Higgins and Nandram (2009), Anderson et al (2015) suggested a way how the method of monetary unit sampling may be improved in order to facilitate the application of it and to achieve more reliable results.…”

Strategic Financial Management of Organizers of Classical Music Performances

“…Further information on the strategic finance management is provided in articles and books by Varbanova (2012), McKinney (2015), Hagort (2005), Turbide (2009) and Amanas (2010). The information on possible financial analysis methods is collected from articles and books by Žigienė (2006) and Mackevičius (2011Mackevičius ( , 2014Mackevičius ( , 2017. This paper analyzes both the laws of the Republic of Lithuania related to performing arts and works by the authors who have conducted the research on the strategic finance management in art establishments.…”