| Title |
Development of modern management accounting system / |
| Translation of Title |
Šiuolaikinės valdymo apskaitos sistemos plėtojimas. |
| Authors |
Strumickas, Marius ; Valanciene, Loreta |
| Full Text |
|
| Is Part of |
Inžinerinė ekonomika = Engineering economics.. Kaunas : Technologija. 2010, vol. 21, iss. 4, p. 377-386.. ISSN 1392-2785. eISSN 2029-5839 |
| Keywords [eng] |
management accounting ; management accounting tools ; changes ; business organizations ; performance measurement |
| Abstract [eng] |
Management accounting (MA) studies disclosed the significance of MA for organizational change, progress and showed the benefit of a performance measurement process. This is the reason why management of organizations should have MA system (MAS) effectively providing information for decision-making at the acceptable costs. Issue of the right MA tools setting and correct transformation of existing system into the optimal one is not new. Nevertheless, the biggest part of scientific works related to MA is concerned with separate tools of MA and are fragmented. The main aspect of the relevance of this issue is the question what features should have modern MA and how should the existing MA systems be changed into modern ones. The objective of this paper is to examine theoretical and practical assumptions for the development of MAS adjusted with the environment of an organization. [...]. |
| Published |
Kaunas : Technologija |
| Type |
Journal article |
| Language |
English |
| Publication date |
2010 |
| CC license |
|
