{"id":{"repo_id":"vilnius","oai_identifier":"oai:vu.lt:elaba:2023965"},"canonical_url":"https://search.dev.ndltd.org/etd/vilnius/oai:vu.lt:elaba:2023965","repository":{"repo_id":"vilnius","name":"Vilnius University","base_url":"https://epublications.vu.lt/oai"},"display":{"title":"UAB „Grivzas“ finansninių išteklių panaudojimo taikant akcizų mokėjimo laikino atidėjimo režimą analizė ir vertinimas /","abstract":"The final Bachelor‘s paper deals with theoretical aspects of financial sources and peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and how they are used by UAB „Grivzas“ was carried out as well as the possibilities to be gained by UAB „Grivzas“ thanks to provisional deferment regime of excise duty payment. Indices of assessment of financial sources have been used in the paper and a well as the interbank interest rate published by Bank of Lithuania. In order to evaluate the provisional deferment regime of excise duty payment annual financial statements of UAB „Grivzas“ approved and hypothetical have been used. Two scenarios of company‘s business operations have been considered: one - when UAB „Grivzas“ does employ provisional deferment regime of excise duty payment and the second- when when UAB „Grivzas“ does not employ provisional deferment regime of excise duty payment and for the current turnover takes a short-term loan from the bank for payment of the excise duty. Having analysed the capital structure of UAB „Grivzas“ the major part of which – borrowed capital and having assessed the little amount of assets the company has at its disposal and that is „frozen“ in buyers‘ debts, indices of turnover have been assessed where the reserves of UAB „Grivzas“ are being renewed around every 6 days as the buyers settle the accounts with the company around every 27 days. Having assessed the indices of turnover it was decided to take a loan for the turnover assets in the amount of excise duty (as in case the provisional deferment regime of excise duty payment is not being aplied the excise duty is to be paid straight away) and to compare both scenarios of UAB „Grivzas“ business operations, thanks to which it was established that indices of company‘s business operations would go down in case the said regime is not applied. Calculation of financial leverage effect revealed the fact that when the provisional deferment regime of excise duty payment is being applied or not every litas borrowed brings to the company exclusively only the loss. In case UAB „Grivzas“ does not apply provisional deferment regime of excise duty payment and took a short-term loan equal to the amount of excise duty then the profit from business operations would not be sufficient for the interest to be paid.","abstract_html":"The final Bachelor‘s paper deals with theoretical aspects of financial sources and peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and how they are used by UAB „Grivzas“ was carried out as well as the possibilities to be gained by UAB „Grivzas“ thanks to provisional deferment regime of excise duty payment. Indices of assessment of financial sources have been used in the paper and a well as the interbank interest rate published by Bank of Lithuania. In order to evaluate the provisional deferment regime of excise duty payment annual financial statements of UAB „Grivzas“ approved and hypothetical have been used. Two scenarios of company‘s business operations have been considered: one - when UAB „Grivzas“ does employ provisional deferment regime of excise duty payment and the second- when when UAB „Grivzas“ does not employ provisional deferment regime of excise duty payment and for the current turnover takes a short-term loan from the bank for payment of the excise duty. Having analysed the capital structure of UAB „Grivzas“ the major part of which – borrowed capital and having assessed the little amount of assets the company has at its disposal and that is „frozen“ in buyers‘ debts, indices of turnover have been assessed where the reserves of UAB „Grivzas“ are being renewed around every 6 days as the buyers settle the accounts with the company around every 27 days. Having assessed the indices of turnover it was decided to take a loan for the turnover assets in the amount of excise duty (as in case the provisional deferment regime of excise duty payment is not being aplied the excise duty is to be paid straight away) and to compare both scenarios of UAB „Grivzas“ business operations, thanks to which it was established that indices of company‘s business operations would go down in case the said regime is not applied. Calculation of financial leverage effect revealed the fact that when the provisional deferment regime of excise duty payment is being applied or not every litas borrowed brings to the company exclusively only the loss. In case UAB „Grivzas“ does not apply provisional deferment regime of excise duty payment and took a short-term loan equal to the amount of excise duty then the profit from business operations would not be sufficient for the interest to be paid.","abstract_has_math":false,"creators":["Nakienė, Simona,"],"institution":"Institutional Repository of Vilnius University","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":["Balvočiutė, Rasa"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2011,"date_issued":"2011","date_published":"2011","updated_at":"2026-07-24T05:55:44Z","subjects":["Excise ; payment ; suspension ; resources"],"languages":["lit"],"rights":["info:eu-repo/semantics/openAccess"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://repository.vu.lt/VU:ELABAETD2023965&prefLang=en_US","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Balvočiutė, Rasa"]},{"key":"dc:creator","label":"Author","values":["Nakienė, Simona,"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2011"]},{"key":"dc:publisher","label":"Institution","values":["Institutional Repository of Vilnius University"]},{"key":"dc:relation","label":"Dc Relation","values":["https://epublications.vu.lt/object/elaba:2023965/2023965.pdf"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/bachelorThesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Excise ; payment ; suspension ; resources"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["lit"]},{"key":"dc:rights","label":"Dc Rights","values":["info:eu-repo/semantics/openAccess"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://repository.vu.lt/VU:ELABAETD2023965&prefLang=en_US"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The final Bachelor‘s paper deals with theoretical aspects of financial sources and peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and how they are used by UAB „Grivzas“ was carried out as well as the possibilities to be gained by UAB „Grivzas“ thanks to provisional deferment regime of excise duty payment. Indices of assessment of financial sources have been used in the paper and a well as the interbank interest rate published by Bank of Lithuania. In order to evaluate the provisional deferment regime of excise duty payment annual financial statements of UAB „Grivzas“ approved and hypothetical have been used. Two scenarios of company‘s business operations have been considered: one - when UAB „Grivzas“ does employ provisional deferment regime of excise duty payment and the second- when when UAB „Grivzas“ does not employ provisional deferment regime of excise duty payment and for the current turnover takes a short-term loan from the bank for payment of the excise duty. Having analysed the capital structure of UAB „Grivzas“ the major part of which – borrowed capital and having assessed the little amount of assets the company has at its disposal and that is „frozen“ in buyers‘ debts, indices of turnover have been assessed where the reserves of UAB „Grivzas“ are being renewed around every 6 days as the buyers settle the accounts with the company around every 27 days. Having assessed the indices of turnover it was decided to take a loan for the turnover assets in the amount of excise duty (as in case the provisional deferment regime of excise duty payment is not being aplied the excise duty is to be paid straight away) and to compare both scenarios of UAB „Grivzas“ business operations, thanks to which it was established that indices of company‘s business operations would go down in case the said regime is not applied. Calculation of financial leverage effect revealed the fact that when the provisional deferment regime of excise duty payment is being applied or not every litas borrowed brings to the company exclusively only the loss. In case UAB „Grivzas“ does not apply provisional deferment regime of excise duty payment and took a short-term loan equal to the amount of excise duty then the profit from business operations would not be sufficient for the interest to be paid."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["UAB „Grivzas“ finansninių išteklių panaudojimo taikant akcizų mokėjimo laikino atidėjimo režimą analizė ir vertinimas /","Analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment at UAB „Grivzas“."]}]}],"canonical_facts":{"dc:contributor":["Balvočiutė, Rasa"],"dc:creator":["Nakienė, Simona,"],"dc:date":["2011"],"dc:description":["The final Bachelor‘s paper deals with theoretical aspects of financial sources and peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and how they are used by UAB „Grivzas“ was carried out as well as the possibilities to be gained by UAB „Grivzas“ thanks to provisional deferment regime of excise duty payment. Indices of assessment of financial sources have been used in the paper and a well as the interbank interest rate published by Bank of Lithuania. In order to evaluate the provisional deferment regime of excise duty payment annual financial statements of UAB „Grivzas“ approved and hypothetical have been used. Two scenarios of company‘s business operations have been considered: one - when UAB „Grivzas“ does employ provisional deferment regime of excise duty payment and the second- when when UAB „Grivzas“ does not employ provisional deferment regime of excise duty payment and for the current turnover takes a short-term loan from the bank for payment of the excise duty. Having analysed the capital structure of UAB „Grivzas“ the major part of which – borrowed capital and having assessed the little amount of assets the company has at its disposal and that is „frozen“ in buyers‘ debts, indices of turnover have been assessed where the reserves of UAB „Grivzas“ are being renewed around every 6 days as the buyers settle the accounts with the company around every 27 days. Having assessed the indices of turnover it was decided to take a loan for the turnover assets in the amount of excise duty (as in case the provisional deferment regime of excise duty payment is not being aplied the excise duty is to be paid straight away) and to compare both scenarios of UAB „Grivzas“ business operations, thanks to which it was established that indices of company‘s business operations would go down in case the said regime is not applied. Calculation of financial leverage effect revealed the fact that when the provisional deferment regime of excise duty payment is being applied or not every litas borrowed brings to the company exclusively only the loss. In case UAB „Grivzas“ does not apply provisional deferment regime of excise duty payment and took a short-term loan equal to the amount of excise duty then the profit from business operations would not be sufficient for the interest to be paid."],"dc:format":["application/pdf"],"dc:identifier":["https://repository.vu.lt/VU:ELABAETD2023965&prefLang=en_US"],"dc:language":["lit"],"dc:publisher":["Institutional Repository of Vilnius University"],"dc:relation":["https://epublications.vu.lt/object/elaba:2023965/2023965.pdf"],"dc:rights":["info:eu-repo/semantics/openAccess"],"dc:subject":["Excise ; payment ; suspension ; resources"],"dc:title":["UAB „Grivzas“ finansninių išteklių panaudojimo taikant akcizų mokėjimo laikino atidėjimo režimą analizė ir vertinimas /","Analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment at UAB „Grivzas“."],"dc:type":["info:eu-repo/semantics/bachelorThesis"]},"updated_at":"2026-07-24T05:55:44Z"}