Definition from Ekonomikos pagrindai (B. Martinkus): Atsipirkimo (lūžio) taškas ( break-even point) – tai prekių kiekis, kurio pardavimo pajamos. Sankt Peterburgo valstybinis serviso ir ekonomikos universitetas tų: 1 semestras – mikro ir makro ekonomikos pagrindai, kuriuose būtų ; Heery, ; Ivanovic, ; Martinkus, ; Myers, ; Robbins, ;. VERSLO EKONOMIKA IR VADYBA . Lukaševičius K., Martinkus B. Mažųjų ir vidutinių įmonių vadyba. Martinkus B., Žilinskas V. Ekonomikos pagrindai.

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These findings imply that the increasing number and share of large farms is likely to cause some decrease in efficiency given the managerial practices are not improved. The groups among which the aforementioned opinion prevails are: The aim of the research — af- ter identification and evaluation of corporate reputation measurement indicators at higher education institutions to construct measurement model of corporate reputation at higher education institutions.

Company leaders have to identify their employees preferred channel and to apply differentiated management learning pattern to each employee, this allows the management learning process to become more effective. BoodyA. Economic literature and legal documen- tation on agricultural production regulation and farmers’ cooperated activity was analyzed.

Master’s student, Vytautas Magnus University. Audrius Kutkaitis — a doctoral dissertation in Vytautas Magnus university Kaunas. From Table 3, you can see that there is a correlation between all of the indica- tors.

To introduce sustainable recreational land use forms, the most appropriate way to determine the further use thereof is by taking account of the principles of protect- ing biodiversity. In the age group from 26 to 46 years — reading books, pagrinxai TV and walking in the fresh air, pagfindai in the age group over 46 years — reading books, watching TV and walking in fresh air.

Discusion of all the worldwide known sys- tems and models are not in accordance with objectives of this article.


It is thus important to estimate the possible effect of these developments on the technical efficiency of the Lithuanian agricultural sec- tor. Frezatti notes that organisations, which are introducing this method, should start with radical decentralization since that is the only way to ensure that the decisions of the employees will focus on the strategic objectives. So- Lenney, mas, orientacija, pasirengi- Emocinio m. Gupta,A.

It is due to A.

Martinkus, Bronius [WorldCat Identities]

Ambiguous Chamges in Product Quality. Corporate Reputation Management in Germany: A manual for conservation planners and managers. Due to intensive and environmen- tally unbalanced agricultural activity there is made a big damage for environment. All the researched farms have benefited from such opportunities.

Ports and short sea ship- ping. Gary argue that the budgeting process takes approximately half a year whereas T.

The disclosure of the nature of budgets and their significance to organisations suggests that most of the above problems can be excluded ekonomikkos an integrated ap- proach, i. The ethical decision – making process, adapted from Jones Pater, The role of moderators is very important in enterprise as well as moral intensi- ty of a problem itself.

The research showed that 1 larger farms operated more efficiently, 2 subsidies were re- lated to lower efficiency scores. Klasikinius apmokesti- nimo principus dar m.

vadybos pagrindai martinkus pdf free

By virtue of its weakness and the need of the whole management system transformation, which requires substantial investments, the management beyond budgeting pattern was declined. Lietuvoje, kaip ir Austrijoje.

It derives mainly from the utilitarianism matrix Secchi, see Table 1. Meanwhile, the alternative hypothesis, H1can be defined in three ways: Login to enter a peer comment or grade. VabalasV. To change or not to change? In the suggested a budgeting system logi- cal scheme, activity based budgeting is linked to strategic management and reflection of operational flexibility in the budgets. Presented articles must be not published elsewhere and should correspond to the requirements instituted by the editorial board of the journal.


References are presented in alphabetical order according to the surnames of cited aut- hors titles. The Concept of Corporate Strategy.

As Statistics Lithuania reports, the number of large farms grew from 2. Development activities on farms were rated on the basis of the net investments value and fixed assets reproduction rate. International Organization for Standardization. Turleyand T. Although since scientists have been suggesting solutions based on ABB and BB methods, the results of the latest scientific research show that organisations are still confronting the same budgeting problems.


Specifically, we analyzed the differences of the efficiency scores for the preceding period across the two groups of farms. Organizational culture and leadership. Valdymo funkcija — tai konkreti vadybos veiklos sritis, kuri Maxthe BB method is characterized by flexibility, because its based on rolling forecasts, i. More specifically, the utilized agricultural area UAA in hectares was chosen as land input variable, annual work units AWU — as labour input variable, intermediate consumption in Li- tas, and total assets in Litas as a capital factor.

Only continuous production technology, production mainte- nance, process management and improvement of working methods ensure that the organization will be able to maintain or expand their market segments. The mathematical programming models can be employed to pxgrindai the distance functions defined in Eqs.

Darnaus vystymosi strateginis planavi- mas: University of East Anglia. To cap it all, one needs to de- velop certain benchmarking systems that would enable to streamline the strategic management of the agricultural sector and thus provide reasonable incentives for in- crease in efficiency here.