Valdymo Apskaitos Raido Tyrimas Ekonominių Pokyčių Kontekste

Gliaubicas, Darius

doi:10.15544/ssaf.2012.08

Science and Studies of Accounting and Finance: Problems and Perspectives

2012

DOI: 10.15544/ssaf.2012.08

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Valdymo Apskaitos Raido Tyrimas Ekonominių Pokyčių Kontekste

Darius Gliaubicas¹

Abstract: AnotacijaInformacija apie ekonominius veiklos procesus yra kuriama apskaitos sistemų pagalba. Finansinė apskaita, būdama normatyvinio pobūdžio, teikia retrospektyvią informaciją išorės vartotojams, tačiau nepateikia informacijos apie šiuos faktus nulėmusias priežastis, neatskleidžia veiklos efektyvumo gerinimo rezervų. Dėl to, finansinės apskaitos rezultatus galima keisti, juos gerinti valdymo apskaitos pagalba. Nuolat sudėtingėjant įmonių veiklai ir stiprėjant konkurencijai valdymo apskaitos fenomenas, tampa … Show more

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Cited by 2 publications

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Strategic management accounting: information application areas and instruments

Medeckytė

Tamulevičienė

2020

BATP

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he application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of strategic management accounting: 1) costing; 2) planning, control, and performance measurement; 3) strategic decision-making; 4) competitor accounting; 5) customer accounting. The main instruments of each area, their advantages, challenges of implementation in enterprise management, and benefits for the efficiency of the organization have been identified.

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Strategic management accounting: information application areas and instruments

Medeckytė

Tamulevičienė

2020

BATP

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Research on the Awareness and Application of Strategic Management Accounting Instruments in Lithuanian Companies

Medeckytė

Tamulevičienė

2021

BATP

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In recent decades, as the newly created internal and external environment conditions have radically changed the environment of business, the process of creating and implementing business strategy became more relevant. The data, generated by strategic management accounting, makes this process more efficient. The article examines the concept of the strategic management, its importance and related instruments. The article provides results of the research carried out to determine the level of awareness and application of strategic management accounting instruments in Lithuanian companies. Empirical research has shown that the level of awareness and application of the strategic management accounting instruments in Lithuanian companies is minor. The most common strategic management accounting instruments are as follows: customer profitability analysis, benchmarking, competitive position monitoring, strategic pricing, and strategic costing. The least known and, according to the research, the least applicable strategic management accounting instruments are: attribute costing, product life cycle accounting and brand value budgeting. According to the study, the most significant reason for the difficulties in implementing strategic management accounting instruments is the lack of time required to implement the instruments.

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Valdymo Apskaitos Raido Tyrimas Ekonominių Pokyčių Kontekste

Cited by 2 publications

References 11 publications

Strategic management accounting: information application areas and instruments

Strategic management accounting: information application areas and instruments

Research on the Awareness and Application of Strategic Management Accounting Instruments in Lithuanian Companies

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