Buhalterinės apskaitos pagrindai. Finansų pagrindai [elektroninis išteklius] Lietuvos mokesčių sistema: teoriniai ir praktiniai pagrindai: mokomoji knyga. Daiva Rimdeikiene is on Facebook. Join Facebook to connect with Daiva Rimdeikiene and others you may know. Facebook gives people the power to share. pažeidžiant teisės aktų, reglamentuojančių buhalterinės apskaitos tvarkymą, rei- Konstitucijoje preambulinio skyriaus „Istoriniai pagrindai“ atsiradimą. Tai.

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Semianual Languages of articles: Lithuanian, English, Russian Office of publication: The journal is reviewed in: Lithuania Business University of Applied Sciences, Giedre Straksiene, Klaipeda University Lithuania 4. It buhalterinx being published since and already has solid experience.

During this period there was a change in journals form, structure and content. Journal has been positively evaluated by foreign scientists, as number of them publishing is constantly increasing.

There is a possibility to submit articles in Lithuanian, English and Russian languages. Now 25 th number of the journal is being released to readers. Only thoroughly selected articles by editorial board are being published. The journal provides knygx for academics and professionals to interact and communicate in international forum.

Buhalterinės apskaitos pagrindai

Applied research journal Journal of Management Editorial Board goal is to achieve that published articles will analytically describe foreign countries economical, business and technological environment. These criteria will be evaluated while selecting articles.

So, we expect that when readers get familiar with published articles, they will be able to find new and thoughtful material. We invite scientists to actively publish in the journal, share their research results and methodological insights. Business Source Complete data bases. We expect for close cooperation. In this context as to justify the need for SME restructuring it is necessary, first of all, to evaluate the current efficiency of enterprise activity.

The respective technique is proposed for enterprise efficiency evaluation in terms of strategic and functional management. As to prepare the proper strategy for SME restructuring the author have determined and hence recommend the regularities for strategic decisions making towards restructuring as well as the ones for the rational selection of restructuring techniques.

When executing SME restructuring author proposes to use the complex set of measures determined in order to ensure the reasonable efficiency of functions of the enterprise as well as its products. In order to ensure rational management of restructuring the respective technique is also proposed to control the execution of the considered process itself. It allows to evaluate the benefit of measures under implementation and to identify disadvantages as well as reasons thereof.

Buhalterinės apskaitos pagrindai by Gediminas Kalčinskas

Finally, author recommends to evaluate the efficiency of SME restructuring respectively proposing the toolkit created thereof.

This let as to evaluate the benefit of the executed changes within the enterprise as to identify the directions and actions needed to continue increasing the efficiency of the enterprise activity. The paper reveals the benefit of use of the proposed model specifying all its phases to relevant techniques and actions, also confirming the prevailing flexibility when applying the model while characteristics of the complex of measures set under the latter can be adjusted to the specifics of SME and its business environment.

While leading to greater possibilities to rationalize restructuring process, the model created by the author also provides an SME with prerequisites to improve the use and development of human, material and financial potentials with pivotal contribution to its sustained competitiveness even in a changing business environment.

Introduction In market economies, restructuring processes are continuous. Increasing competition, market dynamics, processes of integration and globalization affect all sectors of economic systems, causing business entities to adapt to dynamic target environment and shape it in order to remain resilient and competitive; therefore, restructuring is a prerequisite of economic systems.

The last decades of the global economy including the latest economic crisis showed restructuring as related to a great risk due to its essentiality and extent; thus, it is vital both for SMEs and economic systems.

Consequently, scientific researches on SME restructuring are scarce and fragmentary. There has been no research to form the basis for preparation and effective implementation of economically justified SME restructuring programmes plans made until now.

Having in mind the context, the paper synthesizes a vast spectrum of literature and empirical data in the attempt to systematically approach this issue with specific focus on rationalization of SME restructuring processes as a complex.


For this purpose, the author proposes the model for the management of SME restructuring programmes that allows to rationalize the management of restructuring process and the use of human, material and financial resources, which enables SMEs to identify, adjust and implement measures for reconciliation of controversial management methods in order to strengthen and balance interactions between strategic, tactical and operational tasks, and focus on permanent improvement of management systems of SMEs seeking for sustained competitive performance.

The Object of the Scientific Research is enterprise restructuring as a radical and rational way of reconstruction of enterprises in order to increase the competitiveness of enterprises. Methods of the investigations are comparative analysis of the problem, synthesis, modeling. Scientific Novelty and Practical Benefit.

The solutions for SME restructuring are proposed in the paper.

They create the possibility to rationalize restructuring processes and the use of human, material and financial potentials of an SME. The analysis of data gathered and processed, including empirical investigations and considering research results of various scientific investigations Miller, Friesen ; Shleifer, Vishny ; Amburgey ; Jansen ; Jensen ; Beck, Bruderl on SME restructuring cases, allow defining SME restructuring management model Fig.

In order to increase objectivity while evaluating enterprise efficiency, it is necessary to apply some of the above-mentioned methods or their combination and justify conclusions by synthesis of results received applying distinct methods.

Aiming to make rational use of possible merits of evaluation methods in cases of SME restructuring, it is proposed when evaluating efficiency of enterprise activity to apply the combination of techniques mentioned above in the order provided in Fig. Identification of enterprise activities to be analyzed Preparation of list of indicators for activity efficiency evaluation Marketing Production Management of finance Management of human resources Strategic management Calculation of indicators of activity efficiency The main competitor s of enterprise Comparison of indicators Decision making Do restructure or do not restructure Fig.

Scheme for justifying the expediency of SME restructuring Fig. SME restructuring management model The model consists of the following phases composing the integral cycle of SME restructuring process: Each phase is specified in the following paragraphs. Justifying the expediency of SME restructuring First of all, in order to justify the expediency of SME restructuring, it is necessary to evaluate the current efficiency of SME activity, identifying strengths, weaknesses and possible threats for its competitiveness in the context of the current strategy and viability of its use.

Many qualitative indices are used in relation to these methods. These It is proposed to divide the enterprise efficiency evaluation object into two parts: The interaction between the strategic analysis, the use of resources, the strategic control and organisational management structure is evaluated in the strategic management part. Having evaluated the activity efficiency following the above-mentioned criteria, the results of the activity efficiency of the main SME divisions are identified weaknesses and advantages.

Having compared the worst evaluated components of SME functional management with the respective results of competitors activity efficiency evaluation the conclusion on SME activity efficiency is formed. On the basis of this conclusion the decision is made with respect to the restructuring demand Table 1. When determining the level of efficiency dynamics, at least a 3-year business period is recommended for analysis.

A longer business period is welcomed; however, it has to be reasonable as it causes additional expenditure related to deployment of necessary human, material and financial resources KPMG; BSMEPA ; Kitching et al. Designing the restructuring strategy and its implementation programme Having identified the expediency for SME s restructuring, it is proposed to prepare respective strategy and its implementation programme according to the order set in Fig.

Selection of strategic decision of restructuring Preparation of restructuring programmes Formation of vision and goals The indicators of efficiency of enterprise activity Determination of tasks and measures to reach the goals Modeling of action plan alternatives Selection of the most suitable action plan Decision making to implement the restructuring programme Preparation for inevitability of changes Fig.

Scheme of preparation process of enterprise restructuring strategy When making SME restructuring decisions, it is necessary to assess restructuring reasons as well as goals relying on conclusions of enterprise activity efficiency evaluation. Restructuring strategy selection matrix Enterprise restructuring strategy Enterprise business strategy Portfolio Business family Product Horizontal integration Vertical integration 3 Concentration Conglomeration When preparing the strategy and seeking for the best strategic decisions, it is necessary to analyse the possible results of alternatives of the considered strategy applying the technique of comparative analysis as well as techniques optimizing the decision making.


Restructuring programme As SME restructuring is subject to strategic management techniques, it is based on the programme or plan of objectives and their tasks aimed at changing SME activities, covering the complex of related measures and ways, which content-wise are similar to the programme for the implementation of the corporate strategy at tactical and strategic levels of enterprise management.

In the context of research results, the following aspects are considered the main with respect to the content of SME restructuring programme CSO ; Kelly et al. As for determined regularities Table 3selection of the restructuring technique depends on SME restructuring goals. Their application is recommended during the design of the programme.

The restructuring type Table 3 is selected depending on the significance of disadvantages and advantages of the enterprise, which are identified during the evaluation of enterprise activity efficiency. Having made the decision to restructure the SME, it is necessary to prepare the enterprise for inevitability of changes.

In this respect, proper combination of strategic priorities of enterprise activity as well as the support of relevant the theory of tipping points Gladwell functional managers and employees will contribute to the success of SME restructuring.

vilnius объявления (11 стр.) –

One of the first tasks of restructuring programme implementation is to renew strategic management system. The second task is to rationalize enterprise management in terms of efficiency increase of its business strategy and its functional strategies. Next follows the execution of the programme tasks at the level of enterprise functional departments and business units.

Controlling the implementation of the restructuring programme Aiming to rationally manage the implementation of the restructuring programme and achieve the maximal benefit, it is necessary to ensure a rational implementation of restructuring measures.

It is proposed to execute this task with the help of the technique Table 4which allows evaluating the benefit of measures under implementation and identifying application disadvantages and their reasons. Restructuring benefit evaluation No specific method for evaluation of the effectiveness of restructuring was found in literature. It was observed that usually ordinary methods for analysis and evaluation of effectiveness of an enterprise activity are chosen, although the concept of competitiveness is used often.

In this respect, literature presents a vast system of indicators. In the context of the model stated above, the calculated indicators for the enterprise with implemented restructuring programme are compared with the respective ones determined for the enterprise when restructuring programme is not implemented.

Other modifications are proposed to be defined as subject to non-satisfactory results of restructuring.

The proposed principles of assessment of restructuring results present a possibility to determine the minimal necessary level of the benefit of implemented restructuring measures and evaluate the effectiveness of each management area of any SME in question. Conclusions The proposed model for management of SME restructuring programmes gives the following possibilities: Theoretical and methodological reflections on the analysis or organizational change, Academy of Management Journal 51 3: Entrepreneurial learning from failure: An interpretative phenomenological analysis, Journal of Business Venturing, Vol.

Moving Irish business activity abroad.

Faculty of Humanities in Kaunas

Do SMEs create more and better jobs? Rational herding in financial economics, European Economic Review 40 3 5: A recovery on th ehorizont? Eurostat yearbookEurostat. SME Competitive strategy and location behavior: Observatory of European SMEs. Structural inertia and organizational change, American Sociological Review 49 2: From persistence to pursuit: Agency costs of overvalued equity, Financial Management 34 1: Organizational inertia and momentum: Adapting to a fragile recovery: Overview of family business relevant issues.

European Commission, Brussels, p. Adapting to environmental jolts, Administrative Science Quarterly 27 4: Structural change and performance: The hubris hypothesis of corporate takeovers, Pagrinrai of Business 59 2: