| Abstract [eng] |
Master's thesis includes analyzed and evaluated efficiency of data exchange in centralized accounting of budgetary institutions in Klaipeda. The following research methods have been chosen: quantitative and qualitative methods for analysis of scientific sources, methods of examination of the conclusions made by the Klaipeda Municipality Control and Audit Service and online surveys. The first chapter includes analysis of scientific material written by Lithuanian and foreign authors. It contains the concept of the public sector, definition of accounting, accounting of budgetary institutions, principles for the financial reporting, centralized accounting of budgetary institutions, centralization and decentralization. It also contains analysis of centralized accounting department of budgetary institutions of Klaipeda Municipality, its functions in managing accounts of budgetary institutions. The second chapter includes methodology of centralized accounting efficiency evaluation in budgetary institutions. The third chapter provides detailed analysis of conclusions of accounting entries in the budgetary institutions before and after the centralization. It also contains the survey data on centralized and decentralized accounting entries in the centralized accounting department of budgetary institutions of Klaipeda Municipality. Master's thesis ends with conclusions and recommendations. |
