-based systems and substantiate indirect costs dispensation most useful cost accounting system. The objectives of the work : explore … differences, advantages and disadvantages; to substantiate activity-based system used expediency, distributive of indirect costs …

In scientific literature costs, quality, innovations and time are recognized as the main factors of strategic … approach does not assign resources and costs to the specific activities. It identifies the different resource groups … (departments) in the company, their costs and their practical capacity. Based on this information the cost per time unit is …

hospital is financed from PSDF budget – 98% of all income. The costs increased in 12.330 K Lt – 38,72%. In 2005 – 2007 the … losses. The asset profitability was the highest in 2007 when 1Lt generated 13 ct net profit. In 2007 the index of gross …

“ veiklos pelningumas, atliekant veiklos pelno kitimo veiksnių, pardavimo pajamų, išlaidų lygio rodiklių, pardavimo pajamų ir …The possibility to optimize the profitability of activity is considered by most of the companies, particularly those … profitability of activity in the correct way in order to foresee the future perspective of results, moreover, what methods to follow …

, solvency, profitability, turnover and other relative indices are used. Basing upon the research, opportunities to increase JSC …

Bakalauro baigiamajame darbe nagrinėjama uždarosios akcinės bendrovės „Langresta“ pelningumas ir jo svyravimus … išnagrinėti pagrindiniai įmonės veiklos finansiniai rodikliai, kuriais remiantis apskaičiuota: bendrasis pardavimų pelningumas …, veiklos pelningumas , grynasis pardavimų pelningumas, akcinio ir nuosavo kapitalo pelningumas bei turto pelningumas. Įvertinta …

are made analysis of most important financial index as profitability, liquidity, short-term asset turnover, financial and …