Viešojo sektoriaus subjekto finansinės būklės analizės rodiklių sistema

LTStraipsnyje analizuojami viešojo sektoriaus subjekto finansinės būklės analizės klausimai. Atskleidžiamas viešojo sektoriaus subjekto finansinės būklės analizės poreikis ir reikšmė. Aptariami literatūroje pateikiami finansinės būklės analizės rodikliai, jų deriniai, metodikos, taikymo užsienio valstybių praktikoje pavyzdžiai. Sudaryta viešojo sektoriaus subjekto finansinės būklės analizės rodiklių sistema, kuri gali būti naudojama analizuojant Lietuvos viešojo sektoriaus subjektų finansinę būklę. [Iš leidinio]Reikšminiai žodžiai: Finansinės būklės analizė; Finansinės būklės analizės rodikliai; Viešasis sektorius; Viešojo sektoriaus apskaitos reforma; Viešojo sektoriaus subjektas; Financial ratios; Financial situation analysis; Public sector; Public sector accounting reform; Public sector subject.

EN[...] Research aim: to develop the system of ratios for financial analysis of a public sector institution and its applicability in Lithuanian public sector institutions.[...] Lithuanian researchers pay insufficient attention to financial situation analysis of public sector institutions. Although after the accounting reform of 2010 in the public sector financial reports that allow financial situation analysis and comparison of public sector institutions were introduced no methodology has been developed. Reports that analyse financial ratios, compare with the best ratios or with those of other subjects are still lacking. Generalised analysis of the financial ratios of public sector institutions proposed by foreign authors and of those of Lithuanian public sector institutions, allowed the author to propose the system of ratios. It reflects a logical sequence of financial situation analysis. Firstly, it is horizontal and vertical analysis of financial reports (financial statement, activity report, cash flow statement) to show changes in entries and structural changes. Secondly, comparative ratios (liquidity, income-expenditure, turnover, debt, return) are calculated and analysed. When doing comparative analysis of these ratios it is very important to compare them over several periods.It is also useful to establish the criteria ratios to be compared with the financial ratios of the institution. If a need arises to identify factors that have impact on changes in comparative ratios and to evaluate the impact, factorial analysis should be performed in the third stage. The proposed system of financial situation analysis of public sector institutions uses basic criteria ratios. Depending on the aim of analysis, the institution and available information, additional criteria ratios should be used. The proposed system should be supplemented by other information, provided in reports, i.e. economic, demographic, etc. Empirical research on additional ratios to the suggested set of financial ratios should be done. The author is planning to do research on practical application of the proposed system, ratios, thresholds, identification of criteria ratios. [From the publication]

• Vadyba / Management
• Ekonomika / Economics