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Apskaitos reikšmė ir jos įtaka žemės ūkio kooperatyvų veiklos plėtrai
Type of publication
Straipsnis kitoje duomenų bazėje / Article in other database (S4)
Title
Apskaitos reikšmė ir jos įtaka žemės ūkio kooperatyvų veiklos plėtrai
Is part of
Žemės ūkio mokslai. , 2008, T. 15, Nr .2
Date Issued
Date Issued |
---|
2008 |
Is Referenced by
Extent
p. 53-58
Field of Science
Abstract
Payments may be complicated if the production of some members is realized, while that of others is not. The lack of both theoretical and practical investigations of the subject also causes problems. Legal provisions do not consider the issue, either. Cooperatives themselves have to make decisions. Therefore, the problematical questions should be certified in detail in the supplements of a cooperative regulation. Moreover, an additional type of accounting – management accounting – can help to solve the problems under discussion. Therefore, the results of each subdivision and service should be determined inside a cooperative in order to make adequate decisions.
Straipsnyje nagrinėjami žemės ūkio kooperatyvų veiklos ypatumai, susieti ir priklausomi nuo buhalterinės apskaitos tvarkymo pobūdžio ir ryšio, padedančio užtikrinti sėkmingą kooperatyvų veiklą. Lietuvoje žemės ūkio kooperatyvai vykdo įvairiapusę veiklą – vieni superka ir perparduoda savo narių žemės ūkio produkciją, antri dar papildomai tą produkciją perdirba ir parduoda, treti teikia savo nariams įvairias paslaugas, aprūpina technika ir žaliavomis, dar kiti kooperuojasi auginant įvairius gyvulius – vieni iš kitų superka, augina ir parduoda prieauglį ir pašarus ir t. t. Visa tai yra susieta su kiekvienos veiklos rezultatų nustatymu ir teisingu atsiskaitymu, kuris didintų kooperatyvo narių pasitikėjimą plečiant jo veiklą. Visa tai yra susieta su specifiniu buhalterinės apskaitos, kuri privalo užtikrinti teisingą ir objektyvų finansinių rezultatų nustatymą bei paskirstymą tarp kooperatyvo narių, taip pat atsiskaitymą su valstybės iždu, organizavimu. Analogiški veiksmai ir ūkiniai santykiai yra atliekami ir ne su kooperatyvų nariais, kurių rezultatai turi būti apskaičiuojami atskirai, nes atsiranda kita atsiskaitymo tvarka su valstybe bei su kooperatyvo nariais.
The article aims at the exploration of the problems of agricultural cooperative development, specific in the sphere of accounting and related with the diversity of the activities of cooperatives: the acceptance, storage, purchase, processing and realization of production of both members and non-members of a cooperative. Cooperatives also supply their members (and non-members) with primary resources such as machines, seeds, fertilizers, transport, and other services necessary for agriculture. Besides, cooperatives often give loans and provide other financial support. All this is closely related to the accounting system which has to ensure an exact and fair payment order for both cooperative members (non-members) and the state. The specificity of payments appears because the financial reporting of a cooperative to its members regarding financial results consists of two parts: for share (capital) and for the turnover. Profit is not distributed to non-members of a cooperative. The profit gained from the economic activity of cooperative members is not charged with the profits tax, whereas the profit gained from the operations with non-members of a cooperative is taxed. Besides, it is advisable to allocate part of the profit to stimulate the administration.However, in order to fulfil the tasks and settle with the members and non-members of a cooperative fairly, the accounting system should guarantee a precise accounting of the production accepted and purchased from each member (non-member) according to the quality and valuation of production and later in its processing and realization. Difficulties in accounting for financial results occur also because financial results are calculated when the accounting year, which is determined as a difference between income and expenses, is over. But it is necessary to have money in order to distribute the profit. If buyers do not pay for the production in due time or have gone bankrupt, the cooperative may bankrupt as well.
Type of document
type::text::journal::journal article::research article
Language
Lietuvių / Lithuanian (lt)
Coverage Spatial
Lietuva / Lithuania (LT)