Atsargų įsigijimo ir nurašymo apskaitos problemos

Abstract

After the accession to the European Union and trying to penetrate the world market and in order to adjust to international requirements Lithuanian companies must review the way they control bookkeeping. The object of this research is inventory accounting problems. The aim of this paper is to research the main theoretical and practical problems concerning inventory evaluation, estimation and writing-off. The research is based on the analysis of normative documents regulating inventory accounting, different sources of economic literature, summarizing and comparing methods and synthesis. Analysis of national and international inventory standards let the authors bring forward problems and suggest solutions concerning inventory evaluation, its accounting methods and choice of inventory expenses calculation. The authors of the paper make some conclusions and suggest some improvements.