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Экономика и Финансы Экономика и Финансы     Бухгалтерский учет Бухгалтерский учет

Accounting and Finance in AS Diena

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9 - able of co e s I roduc io 2 Me hodology2 Compa y backgrou d3 Accou i g sys em3 A ual repor s4 A alyses used i A ual Repor 5 Key ra ios6 ROA6 ROE6 COD 6 D / E7 7 Curre ra io; Quick ra io7 Equi y ra io7 Profi margi ; Capi al ur over7 E / E0 = ROE0 – Div / E0 I / E07 ROE = (1 – )(ROCE (ROCE – COD) D / E)8 Co clusio 8 Refere ce lis 9 I roduc io “Accou i g is he la guage of busi ess” I deed, like o ma wi hou abili y o express his hough s clearly a d u ders a dably ca achieve very much i life, o firm ca succeed wi hou a good accou i g sys em. Accou i g is a ecessary ool which o o ly provides i forma io o he ow ers abou how i s mo ey is worki g, a d o he s a e abou how big he axes are o be fe ched, bu , he mos impor a , e ables he compa y o co rol, o pla a d o race all he ac io s, processes a d projec s. he purpose of his repor is o fi d ou how he accou i g is do e i a successful compa y, a d how he pri ciples a d me hods used here differ from he radi io al accou i g heory. I addi io , he a alysis of he compa y’s performa ce will be worked ou usi g he s a dard ra ios. he decisio o choose AS Die a for he repor has bee based o several cri eria: i is o e of he 100 larges compa ies i La via, i has a leadi g posi io i i s bra ch of i dus ry, a d i is a good example of you g a d fas -developi g La via busi ess. Me hodology he a alyses a d fi di gs prese ed i he paper are based o he i forma io received from he i erview wi h he chief accou a of AS Die a I ese Ja ikovska a d from he A ual Repor 1997 of he compa y. he Repor mirrors he fi a cial da a of AS Die a a d i s subsidiaries: publishi g house Die a Bo ier SIA, adver isi g age cy ME RO, Bauskas Dzive SIA, age cy Agro Apgads SIA, Kursas laiks SIA, Dzirks ele SIA, Zemgales Zi as SIA. he i forma io abou subsidiaries is i cluded i A ual Repor i limi s of fi a cial year s ar i g from he da e of acquisi io . Fur hermore, he heore ical side was s re g he ed wi h he k owledge gai ed from he lec ures by Elvi Sederli a d Gu ar Li dholm, a d from he course ex books “Busi ess Accou i g” a d “ he Profi abili y, Fi a ci g, a d he Grow h of he Firm”. o make he key ra io a alysis se sible, a similar size e erprise opera i g i he same bra ch of i dus ry was chose for compariso . For his purpose, he figures from he fi al accou s of AS Preses ams were ake from he Lursof da abase a d used i he a alysis.Compa y backgrou d he La via -Swedish joi -s ock compa y AS Die a was fou ded i 1992. I 1996 i was ra sformed i o s ock corpora io . I fac , i is a group of compa ies wi h pare compa y a d subsidiaries. he share capi al of he compa y co sis s of 6000 fully paid ordi ary shares, moreover, each share has a omi al value of LVL 10 a d i s ow er possesses o e vo i g righ . he shares of AS Die a do o par icipa e i s ock excha ge, a d o deals amo g he shareholders are allowed. he mos impor a shareholder is a Swedish compa y “Expresse AB”, which ow s 2940 shares, i.e., 49% of share capi al a d vo es. I addi io , i ca be poi ed ou ha he sales ur over a 1997 co s i u ed almos LVL 9.5

mil, a d he average umber of employees was 847. he officially regis ered ki ds of ac ivi ies of AS Die a are as follows: publishi g pri i g work a d rela ed services reproduci g of compu erized ma erials age s deali g wi h sales of he wide ra ge of goods wholesale he prese s ra egy of he firm is developme as a media a d media i fras ruc ure compa y. o co clude, AS Die a ow e joys he be efi s of he large marke share a d solid repu a io , a d i will u doub edly ry o mai ai a d o improve he curre posi io . Accou i g sys em Accou i g sys em i AS Die a is fully kep o sof ware a d all he ra sac io s are do e au oma ically. he mai sof ware accou i g program used is Mac Ha sa. Whe he record is made, he accou is closed au oma ically, a d he bala ce is se o he ex s age, i.e., Profi of Loss Accou , Bala ce Shee , Cash Flow S a eme e c. Pri ed i forma io of accou i g ac io s is kep i he compa y’s archive. As AS Die a is a very large compa y, he chief accou a could o ell exac ly how ma y ra sac io s were recorded per year, bu he approxima e umber is abou 50,000. he mos commo ra sac io s are hose i co ec io o cash a d ba k accou s.A ual repor s he A ual repor is prepared accordi g o legisla io of La via Republic a d he laws “Abou Accou i g” a d “Abou A ual Repor s of he Compa y”. he mai pri ciples used i accou i g are he co sis e cy co cep (me hods of valua io of asse s a d calcula io of reve ues a d expe ses are kep co s a from o e year o a o her) a d he prude ce co cep (e.g., s ock is valued aki g he lowes from prime cos a d marke value). Cash flow s a eme is prepared by usi g i direc me hod. As per legisla io of La via Republic, all he compa y’s books are closed a he e d of he fi a cial year (i his case a December 31 each year), whe he A ual Repor has o be made. his repor is ha ded over o audi ors a d o fi a cial i spec io . Usually, he i spec ed A ual Repor is available for users i abou hree mo hs af er he e d of he fi a cial year. I addi io , a smaller repor for i er al use of he compa y is prepared a he e d of each mo h. his repor is ha ded over o he ma ageme of he compa y. As all he repor s are made au oma ically by mea s of sof ware accou i g program, he problems occur o ly whe ra sac io s are recorded. he mai difficul ies ou li ed by he chief accou a of AS Die a were se li g accou s wi h deb ors a d credi ors a d recordi g expe di ures a d reve ues of he compa y. Difficul ies also appear whe maki g records for fi a cial a d ax accou i g. As per Bala ce Shee a December 31, 1997, he highes value of he compa y’s asse s is ake by deb ors which i o al amou o 1,780,777, i.e., 35.42 % of he o al asse s. he bigges amou of deb s is observed wi h regard o bough goods a d subscrip io s. Each deb or is exami ed i dividually by he ma ageme of he compa y, a d hose admi ed as bad are i cluded i provisio for bad deb s for 100% of he debi ed amou . Qui e impressive are also figures observed as credi ors. Shor - erm credi ors amou o 2,619,142 ha is 52% of he o al passives of he compa y. As i was poi ed ou by he chief accou a of AS Die a, cash is regarded as he mos impor a asse of he compa y because of i s liquidi y.

If he compa y ru s ou of cash, i ca easily go ba krup . he highes level of reve ues is observed from sales of ewspapers. he highes expe ses are salaries, purchase of paper a d deprecia io of fixed asse s.A alyses used i A ual Repor he a ual repor of AS Die a i cludes a alysis of he curre si ua io a d cha ges duri g he year 1997. here was LVL 5.27 millio of o al asse s i he bala ce shee a he e d of 1997; of hose fixed asse s were 30.1%. Curre asse s were LVL 3.51 mil; of hose deb ors comprised of 50.7 %. he mos impor a fac is ha rade deb ors have i creased by 40.5 % i 1997. he reaso behi d i is he i crease i e ur over. U for u a ely, previous rade par ers sys ema ically ig ore erms of repayme . 27.6 % of all capi al plus liabili ies was equi y. Accordi g o Arvils A&scaro ;erade s, he equi y has grow o LVL 1.4 millio s, which is 2.3 imes more ha year before (A ual Repor , 1997, p. 5). his was o ly due o profi for 1997; share capi al a d reserves were o al ered. Cha ges i he profi a d loss accou were a alyzed mos ly i he preside ’s repor . he firs i em me io ed is he i crease i e ur over. Accordi g o Arvils A&scaro ;erade s, he e ur over of he whole co cer has i creased by 29 per ce reachi g LVL 9.5 millio , a d such a si ua io is co ve io al for he compa y duri g las years. he mai reaso for ha is s aff’s excelle accomplishme of heir job (A ual Repor , 1997, p. 5). Co seque ly, also he profi af er axes has bee i creased o LVL 813 housa d. I is 16 imes more ha i 1996 (A ual Repor , 1997, p. 5), a d here are hree crucial fac ors which de ermi e such a reme dous cha ge. he firs fac or is he more efficie use of resources i 1997. As me io ed above, e i come has i creased by 29 per ce , bu ma ufac uri g cos of goods sold has i creased o ly by 15% i he same ime. hese calcula io s were made based o he Profi or Loss s a eme . (A ual Repor , 1997, p. 7) ex , here was a co siderable grow h i o her opera i g i come. Fi ally, here was a rapid decrease i effec ive ax ra io a d reduc io i i eres payable.Key ra ios Calcula i g he key ra ios, average values were used because profi was made duri g he year. here is also a assump io ha profi is he same each day duri g he year. All he ra ios a d ecessary da a are give i able 1. ROA his ra io does o depe d o he capi al s ruc ure of he firm ( he Profi abili y, Fi a ci g, a d Grow h of he Firm, p. 26). Profi before i eres a d axa io should be used i order o separa e ROA from he compa y’s fi a cial policy. he ra io is 28.83 per ce ( able 1) which is more ha he same ra io for AS Preses ams, hus elli g abou be er busi ess performa ce. ROE he differe ce from he previous ra io is ha ROE shows he re ur from he ow ers’ poi of view; however, here he mi ori y i eres is also regarded as equi y. hus he profi af er axes (wi h mi ori y i eres added back) has o be applied. I AS Die a’s case ROE is 69.83 % ( able 1). he reaso why here is so large differe ce compari g o AS Preses ams (17.91%) is explai ed u der D / E ra io sec io . COD Average cos of deb i 1997 for AS Die a was 2.1

Система здравоохранения Сингапура описывается в: T. A. Massaro and Y. Wong, Medical Savings Accounts: The Singapore Experience, National Centre for Policy Analysis report, no. 203 (April 1996), Taylor and S. Blair, "Financing Health Care: Singapore's Innovative Approach", Глава шестая Анализ соотношения эффективных рынков, которые не поощряют сбор информации, и неэффективных рынков, которые его поощряют, выполнен в: S. J. Grossman and J. E. Stiglitz, "On the Impossibility of Internationally Efficient Markets," American Economic Review, 70, no. 3 (June 1980): 393—408. Аналогия с очередью в супермаркете — идея Дэвида Фридмана из его книги: David Friedman, Hidden Order (New York: HarperBusiness, 1996), p.9. Данная Кейнсом характеристика фондового рынка как конкурса красоты из: J. M. Keynes, General Theory of Employment, Interest and Money (London: Macmillan, 1967), 156. Необоснованный оптимизм Ирвинга Фишера взят из его книги: Irving Fisher, The Stock Market Crash—and After (New York: Macmillan, 1930). Печальная история Тони Дая рассказана в: Times (London), "Dye is cast out but strategy remains," 2000, March 3; The Guardian, "Vindication for Dye as P&D fund wins top spot," 2000, July 20

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99. Hatfield and the North

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