| Abstract [eng] |
Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition of management accounting and to measure, it’s importance to company’s management system; • to define factors of the company that influence how management accounting model should be chose and organized; • to analyze assumptions of management accounting realization and the main requirements for the information of management accounting; • to scrutinize cost price calculation in traditional and modern methodologies; • to organize management accounting model in medium manufacturing company; • to set the efficiency of model according to production cost price calculations. Paper consists of three main parts. In the first part is described definition of management accounting, its importance to company’s work process and ranges where it could be used. Also in paper is determined how the main company’s factors can influence formation of management accounting model and are described assumptions of realization of management accounting In the second part are analyzed the different ranges of management accounting in medium company and management accounting model was organized for this kind of company. In the third part the applying of management accounting model in medium manufacturing company is based on the price costs calculations. The results were compared with the methodology which is actually used in company and job-order costing methodology after that the efficiency of this model was evaluated as well as the potential of use. At the very end to sum up paper conclusions were given. |
