| Abstract [eng] |
The theme relevance and necessity of its decision. Different organisational management systems in Lithuania ar becoming more and more popular. Unfortunately, most of them do not succeed in providing the expected result. This usually happens due to new business management systems using the same or very similar processes. This is a result of a lack of attention towards improvement and analysis of the internal management accounting procedures. Research subject – internal management accounting problems. Research objective – analyse the problems of the internal management accounting systems and develop system problem improvement methodology based on theory of contraints (TOC). Research tasks:  Execute theoretical analysis of accounting systems;  Familiarize with management theories and possibilities of their appliance in accounting;  Define processes related to the management accounting problems;  Provide analysis of classical and constraint accounting theories;  Define the influence of information and accounting methodology to business solutions;  Deliver profit/loss and balance statements, analysis of profitability rates and analyse the importance of the theory of constraints used in management accounting to these figures;  Evaluate the relationship between the theory of constraints and business solutions and reveal the viewpoint of the managers towards the innovations of business management accounting. Research results. Business success is determined by business solutions which are based on no other than the information, provided by management accounting. Based on the results of the research, a conclusion can be made that accounting methodology directly influences profit/loss and balance statements. If classical accounting methods are used, the statements indicate a supposed higher value of the company‘s capital. This occurs due to the way of distribution of company‘s expenditure which is validated in Lithuania by standards of business accounting. Research structure and scope. The search work consists of introduction, 3 parts and conclusions. The main part is described in 97 pages, including 29 charts and 38 pictures. The list of used literature consists of 81 sources. |
