| Abstract [eng] |
Labour problem: companies apply a variety of strategic management accounting instruments; and however, it is necessary to assess the scope of the instruments used and the problems encountered. At work the problem is the impact of strategic management accounting instruments the level of prevalence has an organizational culture? The purpose of the work is to determine the scope of strategic management accounting instruments and the level of prevalence in the context of organisational culture. Labour tasks: 1. Disclose the concept and significance of strategic management accounting for the organization. 2. Analyse key strategic management accounting instruments. 3. To examine the prevalence of strategic management accounting instruments in Lithuanian enterprises, taking into account the organisational culture of the company. Working methods: analysis, systematisation and generalisation of scientific literature, quantitative study, statistical analysis of survey data. Work structure: The final work consists of three parts of the work. First part of the job defines the concept of strategic management accounting, discussed in strategic management accounting development and importance for business organisations, strategic management accounting areas, instruments and their classification. The second part of the work presents the study methodology described in instrument of investigation. The third part of the work presents and summarises the results of the study. |
