Verslo įmonių apskaitos politikos formavimas

LTVadovaujantis norminiais aktais, įmonės turi atskleisti taikomus apskaitos principus, metodus ir taisykles, pagal kuriuos tvarkoma apskaita ir sudaromos finansinės ataskaitos, numatyti, kaip elgsis pasirinkdamos alternatyvius informacijos atspindėjimo būdus. Pasirinkimo laisvė ribojama šalies įstatymais ir kitais norminiais aktais. Už įmonės buhalterinės apskaitos organizavimą atsakingas vadovas pasitelkia darbuotojus rengiant vieną svarbiausių lokalių įmonės dokumentų. Dėl įmonių unikalumo neįmanoma iš anksto sudaryti baigtinio reglamentuojamų buhalterinės Apskaitos politikos klausimų sąrašo. Pasikeitus įstatymams, ar verslo apskaitos standartų reikalavimams, tenka tobulinti arba keisti jau parengtą Apskaitos politiką. Siekiant ištirti Vakarų Lietuvos regiono verslo įmonių Apskaitos politikos formavimo patirtį, buvo atliktas kokybinis tyrimas. Tyrimo strategiją sudaro informacijos interpretavimas buhalterinės apskaitos kategorijų, normatyvinių aktų kontekste. Atliekant tyrimą taikytas individualaus iš dalies struktūruoto interviu metodas. Siekiant tyrimo imtimi aprėpti skirtingą patirtį turinčias ir įvairias verslo veiklas vykdančias įmones, buvo pasirinktas tikslinis, maksimaliai įvairių atvejų atrankos būdas. Interviuoti 20 įmonių vyriausieji buhalteriai. Interviu duomenų analizės išvados sugretintos su rezultatais, gautais taikant dokumentų analizės metodą. Tyrime dalyvavusių informantų pateiktų Apskaitos politikos aprašų turinys buvo lyginamas su interviu duomenimis ir su Apskaitos politikos aprašo rengimą reglamentuojančiais norminiais aktais. Tyrimas atskleidė vadovų ir buhalterių vaidmenį formuojant įmonių Apskaitos politiką bei leido pateikti įžvalgas dėl galimų pasekmių, parengus ją netinkamai. Reikšminiai žodžiai: apskaitos politika, apskaitos politikos bruožai, Apskaitos politikos formavimas. [Iš leidinio]

ENEach company must prepare its accounting policy, which must include the applicable accounting principles, methods and rules. The choice of accounting policy depends on the country's economic situation, the regulation of the business environment, the legal framework and the specific business conditions, goals and needs of the company, accounting tasks. Although the freedom of choice is limited by national laws and other regulatory enactments regulating financial accounting , however, due to the uniqueness of companies, it is impossible to preliminarily draw up an exhaustive list of regulated accounting policy issues. Frequent changes in legislation, changes in the internal structure of the company, changes in the organizatio n of work, redistribution of responsibilities, changes in employees, and other changes are due to the fact that the Accounting Policy that was previously approved, its procedures may be outdated. All this results in the periodic updating of the procedures already approved. With a relatively high level of freedom to prepare this document and in the absence of strict external evaluation, part of the company's managers and chief accountants devote little attention to the preparation and periodic updating of ac counting policy. The object of the research is the experience of business enterprises in the formulation of accounting policy. The aim of the research is to investigate the experience of accounting policy formation in Western Lithuania region. Research met hods: analysis of legal acts regulating accounting, and scientific literature, individual, partly structured interviews, analysis of corporate documents, generalization. The basis of the chosen research strategy is the interpretation of the information obt ained during the study in the context of the accounting categories, norms of normative acts.It was selected target maximal diversity selection mode, in order to take the survey covering a range of business activities of enterprises and different experienc es formalizing accounting policies with corporate chief accountant informants. Analysis of theoretical sources and normative legal acts has shown that accounting policy must cover three areas of accounting: accounting organization, its technical supply and methodological aspects of accounting. It is important to reveal the organization of accounting issues related to accounting management responsibilities. Due to the uniqueness of each company in advance is impossible to establish an exhaustive accountin g policies issues list. The previously approved Accounting Policies need to be updated periodically. It is recommended that this be done at least once a year. An analysis of the results of the research revealed that the quality of accounting policy prepara tion is very different in the enterprises of the Western Lithuanian region. Objective and subjective reasons for this diversity were identified. Objective reasons different types of activities and volumes of companies and low regulation of accounting pol icies. The subjective reasons are the approach of corporate executives and chief accountants, auditors and controllers to Accounting Policy as a mandatory, but insignificant document. It is recommended that accounting policies provide for the company's chi ef accountants the power to independently carry out systematic changes in the organization of accounting. This would increase the responsibility of the chief accountants of companies and their interest in having a qualitative, periodically upda ted accounti ng policy document. Key words: accounting policy. [From the publication]